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Volume:3, Issue:3
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Journal of European Economic History
2022, Volume:3, Issue:3 : 1-5
Research Article
Climate Change Accounting Education: Assessing Global Readiness of Future Accounting Professionals
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1
Department of Accounting and Sustainability Studies Institute of Management and Commerce, Mumbai, India
2
School of Accounting, Economics and Finance University of Global Business, Melbourne, Australia
3
Centre for Environmental Accounting Research European Institute of Finance and Governance, Paris, France
Abstract

Climate change has emerged as one of the most critical global challenges, exerting profound implications for business operations, financial reporting, and regulatory frameworks. As organizations face increasing pressure to measure, disclose, and manage climate-related risks, the role of accountants has expanded beyond traditional financial reporting to encompass sustainability, carbon accounting, and environmental performance disclosure. This research article examines the global readiness of accounting education systems in addressing climate change challenges. Using an integrative literature review approach, the study evaluates curriculum design, pedagogical strategies, institutional initiatives, and professional standards related to climate change accounting education. The findings reveal significant disparities across regions, with developed economies demonstrating relatively higher integration of climate-related content compared to emerging economies. However, gaps persist globally in terms of faculty expertise, curriculum consistency, and practical skill development. The paper proposes a conceptual framework for climate change accounting education and offers recommendations for educators, professional bodies, and policymakers to enhance global preparedness.

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