e-journal

Is accounting education sufficiently sustainable?

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Purpose – This study aims to examine to what extent and how effective sustainability education has
been at the tertiary accounting education level. The New Zealand (NZ) Parliamentary Commissioner
for the Environment identified that sustainability education, as part of university education, is
important, though NZ universities currently perform poorly in this area. This study looks at the
important issue of sustainability education in the context of the emerging field of ecological economics
and new understanding in business role and function of society where accounting education represents
the precondition in meeting the challenges successfully.
Design/methodology/approach – A mixed method approach was used for this investigation
combining quantitative and qualitative research methods to provide more depth to the analysis. Both
interviews and online surveys were conducted to determine the perceptions held by both academics
and graduates, of the extent and adequacy of sustainability education with NZ university degrees.
An extensive review of the literature and the overview of the web sites of the different universities
formed the qualitative part of the mixed method research approach to the investigation to determine
the state of sustainability education in accounting courses at NZ universities.
Findings – There were mixed views on the current state of sustainability education within
NZ university accounting courses. Although there was a general consensus with both groups of
participants that a start has been made, the integration is not wide enough and the sustainability
education is not in sufficient depth. There were mixed feelings regarding the role that accountants
should play in sustainability reporting; however, there was a general consensus around the fact that
accountants do have a role to play. Both groups of participants indicated that it is important for
sustainability education to be included in accounting courses at NZ universities. Based on the research
findings, it appears that universities have to maintain or provide an optional higher undergraduate or
post-graduate level paper in sustainability accounting. Evidence from lecturers’ personal experience
suggest that these courses better develop a student’s knowledge of sustainability as they have time to
take an interdisciplinary approach to teaching and take a look at “big issues” like how accounting can
either support or hinder sustainability directions for businesses and society.
Originality/value – The role that accounting educators play in integrating sustainability education
at universities has been a contentious issue with a seemingly large gap between what research has
defined as best education practice and what is currently being taught around the world. Although
sustainability has formed the subject of extensive research over a number of years, there has been
no work performed on the current state of sustainability education in accounting courses at
NZ universities. Given the future challenges that NZ managers (and accountants) will face, it is
important that universities which form a vital part of NZ society, equip managers (and accountants) to
meet these demands. This study on perceptions of different stakeholders in relation to education for
sustainable development, therefore, provides really important arguments for why there has to be
further developments in this crucial area. The findings indicate that sustainability education by
accounting educators is on a very much ad hoc basis. Further research needs to be conducted to drive
better educational directions in sustainable development in universities.

Keywords Sustainability education, Stakeholders, Educators, Accounting education, Graduates

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Ketersediaan

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Informasi Detail

Judul Seri

Sustainability Accounting,Management and Policy Journal

No. Panggil

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Penerbit

: Emerald Group., 2014

Deskripsi Fisik

Sustainability Accounting, Management and Policy Journal Vol. 5 No. 1, 2014 pp. 95-124

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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