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Journal of European Economic History
2022, Volume:3, Issue:4 : 12-17
Research Article
Green Accounting Concepts in Higher Education: Integrating Sustainability into Accounting Curricula
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1
Department of Accounting and Sustainability Studies, University of Madras, India
2
School of Management and Commerce, University of Calcutta, India
3
Department of Accounting and Business Ethics, University of Leeds, United Kingdom
Abstract

The growing urgency of climate change, environmental degradation, and resource depletion has intensified global attention on sustainable development and responsible business practices. Accounting, as a system of measurement and reporting, plays a critical role in translating environmental impacts into decision-relevant information. Green accounting, also referred to as environmental accounting or sustainability accounting, extends traditional accounting by incorporating environmental costs, benefits, and externalities into organizational and economic analysis. This paper examines green accounting concepts in higher education, emphasizing their importance in preparing future accounting professionals for sustainability-oriented roles. Using a conceptual and literature-based approach, the study reviews the theoretical foundations of green accounting, its relevance to higher education, curriculum integration strategies, pedagogical approaches, assessment methods, and implementation challenges. A conceptual framework is proposed to illustrate how green accounting education contributes to sustainable business and societal outcomes. The paper concludes with implications for educators, institutions, and policymakers, highlighting the need for systematic integration of green accounting concepts to align accounting education with global sustainability goals..

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