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Journal of European Economic History
2022, Volume:3, Issue:1 : 23-28
Research Article
Sustainability Ethics in Accounting Education: Integrating ESG Integrity, Assurance Mindsets, and Professional Values in the Post-Standards Era
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1
Department of Accounting and Finance, University of Delhi, India
2
School of Business Studies, National Institute of Technology, India
3
Department of Accounting, University of Manchester, United Kingdom
Abstract

Corporate governance has emerged as a cornerstone of modern accounting education due to recurring corporate scandals, increased regulatory scrutiny, and rising stakeholder expectations. Accounting professionals are no longer expected to be mere record-keepers but ethical gatekeepers who uphold transparency, accountability, and integrity in organizations. This paper examines the importance of teaching corporate governance in accounting programs and evaluates contemporary pedagogical approaches adopted globally. Using an extensive review of academic literature, professional accounting body guidelines, and curriculum frameworks, the study identifies key challenges in governance education, including curriculum overload, theoretical bias, and limited experiential learning opportunities. The paper proposes an integrated pedagogical framework combining case-based learning, simulations, regulatory analysis, and interdisciplinary instruction. The findings emphasize that embedding corporate governance holistically within accounting curricula enhances ethical awareness, professional judgment, and long-term decision-making skills among accounting graduates. The study concludes with recommendations for educators, institutions, and policymakers to strengthen governance education in accounting programs.

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