Review 2018

Sustainability in the professional accounting and finance curriculum: an exploration

Higher Education, Skills and Work-based Learning
Journal · Vol. 8 · Issue 3 · pp. 291-311
Abstract

Purpose: Whereas the integration of sustainability into business schools has received increasing attention in recent years, the debate continues to be generic rather than recognising the peculiarities of the more quantitative sub disciplines such as accounting and finance which may of course be intimately linked to professional standards. The purpose of this paper, therefore, is to examine the extent to which sustainability is integrated into accounting and finance curricula in business schools, how, and to understand some of the challenges of doing so. Design/methodology/approach: This paper presents the findings from a systematic form of literature review which draws on the previous literature about how sustainability is embedded into business school curricula and the challenges in doing so. A particular focus is placed on how the ways in which sustainability is integrated into accounting and finance curricula in business schools. Findings: The paper demonstrates that accounting and finance lags behind other management disciplines in embedding sustainability and that institutional commitment is oftentimes a strong imperative for effective integration of sustainability. Practical implications: This paper is a call to practitioners and researchers alike to explore new ways of integrating sustainability in the accounting and finance curricula, including working across boundaries to provide learning opportunities for future accountants, financial managers and generalist managers. Originality/value: The paper offers an original analysis and synthesis of the literature in the context of the accounting and finance curricula in business schools, and proposed a conceptual framework to further develop sustainability education in the context of business schools. © 2018, Emerald Publishing Limited.

Keywords

Author Keywords

Sustainability education for sustainable development Accounting finance embedding

Index Keywords

Author Affiliations
International Thriving at Work Research Group, University of Chester, Chester, Cheshire, United Kingdom
Chester Business School, Chester, Cheshire, United Kingdom
Funding & Acknowledgements
No funding information
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