Journal of European Economic History
2022,
Volume:3,
Issue:3
: 12-15
Research Article
Transformative Approaches to Social and Environmental Accounting Pedagogy: Preparing Accountants for Sustainable Development
1
Department of Accounting and Corporate Sustainability
National School of Commerce and Management, Mumbai, India
2
Faculty of Business and Environment
Global University of Sustainable Finance, Melbourne, Australia
Abstract
The accelerating global focus on sustainable development, climate responsibility, and inclusive growth has fundamentally altered the role of accounting professionals. No longer confined to financial stewardship, accountants are now expected to measure, report, and assure social and environmental impacts. This shift necessitates a reorientation of accounting education toward social and environmental accounting pedagogy (SEAP). This paper examines the theoretical foundations, curriculum structures, teaching methodologies, and assessment practices associated with SEAP. Using an extensive review of international literature and pedagogical models, the study proposes a transformative framework for integrating sustainability-oriented learning into accounting education. The findings emphasize the importance of critical thinking, ethical reasoning, and stakeholder accountability in developing future-ready accounting graduates. The paper contributes to accounting education scholarship by offering a structured pedagogical roadmap aligned with global sustainability agendas and professional standards.
Keywords
Social accounting
Environmental accounting
Sustainability pedagogy
Accounting education reform
ESG education
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