{"title":"在会计课程中加强可持续教育:一种有效的学习策略","authors":"Umesh Sharma, Brody Stewart","doi":"10.1108/par-02-2021-0029","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>The research is limited to sustainability education content at a single university.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.</p><!--/ Abstract__block -->\n<h3>Social implications</h3>\n<p>Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":"18 43","pages":""},"PeriodicalIF":2.1000,"publicationDate":"2022-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Enhancing sustainability education in the accounting curriculum: an effective learning strategy\",\"authors\":\"Umesh Sharma, Brody Stewart\",\"doi\":\"10.1108/par-02-2021-0029\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Research limitations/implications</h3>\\n<p>The research is limited to sustainability education content at a single university.</p><!--/ Abstract__block -->\\n<h3>Practical implications</h3>\\n<p>Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.</p><!--/ Abstract__block -->\\n<h3>Social implications</h3>\\n<p>Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>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.</p><!--/ Abstract__block -->\",\"PeriodicalId\":46088,\"journal\":{\"name\":\"Pacific Accounting Review\",\"volume\":\"18 43\",\"pages\":\"\"},\"PeriodicalIF\":2.1000,\"publicationDate\":\"2022-02-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Pacific Accounting Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/par-02-2021-0029\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Pacific Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/par-02-2021-0029","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Enhancing sustainability education in the accounting curriculum: an effective learning strategy
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.
期刊介绍:
Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.