将ESG融入会计课程:来自会计教育者的见解

IF 1 Q3 BUSINESS, FINANCE
Valerie Simmons, Amanda Serafin, Ashley Stampone, Linette A. Rayeski
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引用次数: 0

摘要

摘要:本研究考察了大学环境、社会和治理(ESG)会计教育的现状。我们调查了452名会计学院,以更好地了解ESG组成部分如何、何时以及在何处被整合到会计课程中,ESG整合的现状以及实施挑战。我们发现,很少有会计部门正式将ESG内容整合到会计课程中,尽管有许多教师主动教授ESG主题。结果显示,许多会计教育工作者认识到ESG指导的必要性,但缺乏必要的资源和支持。调查结果揭示了教师对ESG应该在哪里以及如何教授、实施策略、可能面临的挑战以及所需资源的看法。我们概述了当前的ESG报告环境、美国高等商学院协会的立场、统一注册会计师考试的现状,以及当前的ESG教学资源。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators
ABSTRACT This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.
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来源期刊
ISSUES IN ACCOUNTING EDUCATION
ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-
CiteScore
2.60
自引率
33.30%
发文量
45
期刊介绍: The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.
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