在会计课程中加强可持续教育:一种有效的学习策略

IF 2.1 Q2 BUSINESS, FINANCE
Umesh Sharma, Brody Stewart
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引用次数: 0

摘要

本文旨在以新西兰三角洲商学院为例,研究可持续发展课程在会计课程中的嵌入情况。本文的重点是可持续发展教育的有效学习策略,其他商学院可以使用这种方法进行学习。每门课程出版的大纲都经过了深入的分析。采用半结构化访谈从课程控制者和学生那里收集信息。调查结果显示,虽然一些课程被认为是独立的可持续发展课程,但其他课程则根据专业会计机构的要求,将会计技术重点纳入其中:澳大利亚和新西兰特许会计师、澳大利亚注册会计师和特许公认会计师协会。研究局限/启示本研究仅限于一所大学的可持续发展教育内容。实际意义高等教育机构的学生将成为未来的管理者,他们依赖商学院向他们传授可持续发展的重要性。社会意义会计领域的可持续发展教育有助于改变会计在社会中的性质和角色。原创性/价值本文有助于了解可持续发展教育如何嵌入会计课程以及讲师和学生对可持续发展教育的看法所需的讨论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Enhancing sustainability education in the accounting curriculum: an effective learning strategy

Purpose

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.

Design/methodology/approach

Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.

Findings

The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.

Research limitations/implications

The research is limited to sustainability education content at a single university.

Practical implications

Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.

Social implications

Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.

Originality/value

This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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