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Journal of European Economic History
2022, Volume:3, Issue:2 : 14-19
Research Article
Incorporating Sustainability Accounting into Curricula: Frameworks, Pedagogies, and Competency Development for Future Accountants
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1
Department of Accounting, Eastern Institute of Commerce, Kolkata, India
2
School of Business and Economics, Global Horizon University, Kuala Lumpur, Malaysia
3
Centre for Sustainability and Governance, Westbridge University, United Kingdom
Abstract

Sustainability accounting has moved from the margins of corporate reporting to the center of decision-making for investors, regulators, and society. The growing emphasis on environmental, social, and governance (ESG) information, climate-related risk disclosures, and integrated reporting has created an urgent need for accounting graduates who are competent in measuring, reporting, and assuring sustainability-related information. This paper examines the imperative of incorporating sustainability accounting into accounting curricula and proposes a structured, competency-based curriculum framework suitable for undergraduate and postgraduate programs. Using a conceptual and literature-driven methodology, the study synthesizes prior research on accounting education reform, sustainability reporting, and professional competency development. The paper develops a Sustainability Accounting Curriculum Integration Framework (SACIF), outlines pedagogical approaches, assessment strategies, and institutional implementation pathways, and discusses challenges faced by educators. The study contributes to accounting education literature by offering a comprehensive, practice-oriented roadmap for embedding sustainability accounting across core accounting courses rather than treating it as a standalone elective.

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