向内看:在会计教育中培养塑造可持续心态的同情心

IF 3.5 Q1 BUSINESS, FINANCE Meditari Accountancy Research Pub Date : 2024-01-02 DOI:10.1108/medar-07-2023-2082
Lisa Powell, Nicholas McGuigan
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引用次数: 0

摘要

目的 本文旨在探讨个人内在维度在培养会计专业学生和毕业生的可持续思维方面的作用。同情心等个人内在维度决定了我们的行为和对可持续发展挑战的反应。作者探讨了个人内在维度在会计中的作用,以及如何将其他学科教育环境中培养同情心的方法应用到会计教育中,以培养和促进同情心。研究结果在会计教育中培养对人类和非人类物种的同情心,与会计在社会和环境问题中更广泛的作用相一致。社会影响在会计专业学生中培养同情心,可加强不同物种之间的联系,鼓励学生认识到同情心在可持续决策中的作用,并促进可持续思维。增强会计专业毕业生的同情心,可为会计专业应对前所未有的生态危机提供以行动为导向的动力。 原创性/价值 据作者所知,本文为探索在会计教学和课程设计中培养和促进同情心的潜在方法迈出了第一步。本文通过考虑会计专业学生、毕业生和教育工作者在转变可持续发展观念过程中的个人内在因素,扩展了可持续发展会计教育文献。
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Looking within: cultivating compassion for shaping sustainable mindsets in accounting education

Purpose

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

Design/methodology/approach

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Findings

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Social implications

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

Originality/value

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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