Journal of European Economic History journal thumbnail
Volume:3, Issue:2
Citations
4 Views
1 Downloads
Share this article
Useful Links
  • Frequently Asked Questions (FAQs)
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
 ,
 ,
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.

Keywords
License
Copyright (c) Journal of European Economic History
Creative Commons Attribution License Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
All papers should be submitted electronically. All submitted manuscripts must be original work that is not under submission at another journal or under consideration for publication in another form, such as a monograph or chapter of a book. Authors of submitted papers are obligated not to submit their paper for publication elsewhere until an editorial decision is rendered on their submission. Further, authors of accepted papers are prohibited from publishing the results in other publications that appear before the paper is published in the Journal unless they receive approval for doing so from the Editor-In-Chief.
J Euro Eco His open access articles are licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. This license lets the audience to give appropriate credit, provide a link to the license, and indicate if changes were made and if they remix, transform, or build upon the material, they must distribute contributions under the same license as the original.
Recommended Articles
Research Article Open Access
Automation and Its Implications for Accounting Pedagogy: Curriculum, Assessment, and Professional Identity in the Age of RPA and AI
2021, Volume:2, Issue:1 : 20-28
Research Article Open Access
The Role of ERP Systems in Accounting Classrooms: Enhancing Experiential Learning and Professional Competence
2020, Volume:1, Issue:4 : 19-25
Research Article Open Access
Preparing Accounting Graduates for Fintech-Driven Economies: Curriculum, Competencies, and Experiential Pathways for the Next-Generation Profession
2021, Volume:2, Issue:1 : 29-38
Research Article Open Access
Impact of Artificial Intelligence on Accounting Education: Transforming Curriculum, Pedagogy, and Professional Competencies
2020, Volume:1, Issue:3 : 14-19
© Copyright @Banco di Roma, Unless it otherwise mention
Email: support@unicredit-capitalia.eu