缩小差距:可持续发展目标是会计教育和社会变革的催化剂

IF 3.5 Q1 BUSINESS, FINANCE Meditari Accountancy Research Pub Date : 2024-07-19 DOI:10.1108/medar-02-2024-2375
Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima, Sendirella George
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引用次数: 0

摘要

本文旨在论证在会计教育中向包容性和社会责任框架的转型转变。将联合国可持续发展目标(SDGs)纳入会计课程,有助于会计师为实现目标做出积极贡献。这不仅是一项教育改革,也是一项行动号召,旨在开辟一条道路,使会计专业学生成为技术精湛、具有社会意识的毕业生,成为致力于公共利益的变革推动者。本文主要采用自述法,通过介绍四个女性会计教育工作者在三个地理区域撰写的小故事来进行论述。这些第一人称叙事培养了会计界的相互联系感和共同责任感,反映了将可持续发展目标纳入会计教育的集体承诺。通过分享个人经历,作者邀请读者参与反思性教学法,并通过会计教育为塑造一个更美好的世界做出贡献。研究结果有目的地将可持续发展目标纳入会计教育的变革潜力不仅仅是一个理论概念。本研究中的小故事提供了具体的证据,证明了这种整合如何将未来的会计师塑造成以道德、公平和环境责任为驱动力的、具有社会意识的专业人士。我们的集体反思强调了合作和持续学习在使会计教育与可持续发展目标保持一致方面的重要性,并为这一领域的未来提供了一个充满希望的愿景。原创性/价值本研究以现有文献为基础,鼓励就重塑会计教育进行交流、课程开发、合作教学方法、体验式学习机会、持续评估和社区对话,对人们的教学内容和方式以及更广泛的动机进行了难得的深入探讨。它为教育工作者提供了将可持续发展目标纳入教学的实用路线图。
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Bridging the gap: sustainable development goals as catalysts for change in accounting education and society

Purpose

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

Design/methodology/approach

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

Findings

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

Originality/value

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

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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.
期刊最新文献
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