Approaches to integrating social and environmental accounting (SEA) into accounting majors in Australian universities

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

“…Most of the organizations have heeded towards the goals of environmental security (Sands, Lee, & (Total 1998(Total -2018 Gunarathne, 2015; Lisi, 2015). In this study, the EMA concept is understood as the accounting procedure which employs conventional accounting to identify, measure & evaluates the impacts of environment on both business entities and society at large (Sundin & Wainwright, 2010). This concept clarifies the difference between conventional accounting and environmental management accounting.…”

Embracing the Paradox in Educational Change for Sustainable Development: A Case of Accounting

“…Because addressing social and environmental issues and responsibilities would question the fundamental principles of accounting practice, little or only marginal engagement with sustainable development in accounting research and education has been observed in the past (Deegan and Soltys, 2007;Parker, 2011). For example, a limited offering of social and environmental accounting education in Australian universities is found through surveys conducted by Mangion (2006) and more recently by Sundin and Wainwright (2010).…”

“…Despite calling for a reappraisal of accounting education system for decades and despite the common acceptance of pedagogical benefits from social, environmental and now sustainability accounting, educational change for sustainable development in accounting remains slow and peripheral (Humphrey et al, 1996; Sundin and Wainwright, 2010). Owen et al (1994) outline a number of critical issues in accounting education for sustainable development.…”

“…For example, the past decade has seen greater numbers of researchers involved in interdisciplinary accounting research, especially social and environmental accounting research as themes of climate change and human rights are taking centre stage in public debate (Parker, 2011). Moreover, professional accounting associations in Australia have increased their advocacy, training and provision of research funding for corporate social responsibility in recent years and started incorporating the element of sustainability in their professional qualifications (Sundin and Wainwright, 2010; Tingey-Holyoak and Burritt, 2011). In their survey of the role of professional associations in promoting sustainable development in Australia, Thomas et al (2012) find evidence of strong engagement with sustainability in accounting accreditation processes and professional development.…”

“…Nonetheless, many problems outlined decades ago still persist. The coverage of accounting for sustainable development in Australian university curriculum still largely relies on a limited number of academics who specialize in social and environmental accounting research (Sundin and Wainwright, 2010). Compared to the traditional focus upon economic development and corporate financial management, social and environmental accounting research is still marginalized by the majority of accounting researchers (Parker, 2011).…”