Enhancing sustainability education in the accounting curriculum: an effective learning strategy

Abstract

Purpose

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.

Design/methodology/approach

Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.

Findings

The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.

Research limitations/implications

The research is limited to sustainability education content at a single university.

Practical implications

Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.

Social implications

Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.

Originality/value

This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

Citation

Sharma, U. and Stewart, B. (2022), "Enhancing sustainability education in the accounting curriculum: an effective learning strategy", Pacific Accounting Review, Vol. 34 No. 4, pp. 614-633. https://doi.org/10.1108/PAR-02-2021-0029