Sustainability in accounting education: An analysis of the teaching thereof at accredited South African universities

Abstract

Accountants and auditors are key role players in the financial world and society at large and as such can play a vital role in fostering awareness of sustainability and creating sustainable business practices. The issue of sustainability in accounting education is a rather new theme, and academics are still exploring how to incorporate the concept into their curricula and finding the best ways to teach it. The objective of the paper is twofold: it aims, firstly, to provide a brief overview of the development of corporate governance, sustainability and corporate citizenship, and the higher education developments surrounding this, and secondly to provide evidence regarding the teaching of these aspects. This was done through a literature review and supported by empirical evidence obtained from questionnaires sent to the accountancy departments of the universities accredited by the South African Institute of Chartered Accountants. The study found that although the concept of sustainability is generally well established and researched, limited research has been done to date on how it is covered in accounting education, and the empirical findings further indicate that room for improvement exists on how accounting departments incorporate this into their curricula, teaching and assessments.

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