We’re only in it for the money? Developing sustainable literacy through management accounting curriculum

IF 2.5 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2023-10-17 DOI:10.1080/09639284.2023.2270475

Terje Berg, Hakim Lyngstadås

引用次数: 0

Abstract

This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are ‘net income’ and ‘value creation’, (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students’ sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.

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我们只是为了钱?通过管理会计课程培养可持续素养

本文讨论了入门管理会计课程如何以及为什么可以促进可持续素养。借鉴实用主义的建构主义思想，进行课程设计。我们的讨论以两所商学院的教学经验为基础。拟议的课程设计围绕五个共同主题讨论可持续性;(i)基本概念，(ii)什么是“净收入”和“价值创造”，(iii)产品成本和短期决策，(iv)资本预算决策，(v)绩效衡量。我们证明了引入可持续性是可能的，以及它如何使人们更好地理解管理会计。从根本上说，它说明了批判性思维可以在管理会计课程的入门阶段整合。因此，本研究有助于培养学生的可持续素养。通过允许可持续性成为标准科目的自然组成部分，文章声称该主题领域也有助于对管理会计师的未来需求。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.