Is Business and Accounting Education Sufficiently Sustainable? Comparison of Curriculum of Turkey And Other Country Universities By Document Analysis

Abstract

The traditional accounting structure is adequate to the expectations of business stakeholders regarding corporate sustainability cannot answer. For this reason, new accounting approaches such as sustainability accounting, environmental accounting, and integrated reporting have emerged that also take sustainability into account. Therefore, with the integration of the concept of sustainability into accounting, the expectations of accounting education have also changed. From this point of view, in the study, the education category determined by the Times Higher Education Institution, which is among the university rating agencies, for 2021, the first 25 universities in the world ranking in the field of Accounting and Finance, and the first 25 of the Turkish universities in this ranking were determined and their curriculums were determined. The document analysis method examined the existence of courses related to sustainability and its derivatives. In the research, the undergraduate, graduate, and doctoral curricula of the Business Administration, Management, Accounting, and Finance departments of the universities were analyzed, and then the world and Turkish universities were compared. According to the data obtained, it is thought that there are deficiencies in the curriculum of foreign universities that provide education on sustainability in business, management, and accounting, and this deficiency is much more striking in Turkish universities.