Some thoughts on social and environmental accounting education

Abstract

Although there are probably more academics interested in the social and environmental dimensions of accounting than previously, there is still relatively little discussion of curricular and pedagogical issues in this branch of the accounting domain. This paper attempts to raise the structure of social and/or environmental dimensions within accounting education for debate. This is done by proposing the qualitative background to a social and environmental accounting course, and then suggesting curricular materials and assessment approaches that have been used in this area.Social And Environmental Accounting Education, Curriculum Development, Qualitative Education,

Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage

“…Murphy also argues that the more ''liberal'' aspects of accounting need to be included to ensure accounting students' education incorporate exposure to the social context that envelops ''knowledge, practices and norms' ' (p. 43). And as noted there have been repeated calls for additional ethics and social education (AACSB, 2004;Amernic and Craig, 2004;Bedford Committee, 1986, p. 179;Copeland, 2005;Madison and Schmidt, 2006;Mathews, 2001) in the accounting curriculum.…”

“…There have been calls over the past quarter century to make changes to both the practice of accounting (e.g., Copeland, 2005;Gaa, 2004;Levitt, 2004;Wyatt, 2004Wyatt, , 1997 and to the education of future accountants (e.g., Albrecht and Sack, 2000;Amernic and Craig, 2004;Bedford Committee, 1986;Cooper et al, 2005;Ferguson et al, 2006;Gordon, 1998, Gray et al, 1994Gunz and McCutcheon, 1998;Mathews, 2001;Puxty et al, 1994;Ravenscroft and Williams, 2004;Wyatt, 2004;Zeff, 1988). The most recent of these calls occurred in the aftermath of scandals that have cost shareholders and creditors substantial wealth and have shaken confidence in the markets by all stakeholders.…”

Green accounting: A primer

“…Many articles have also been written with a greater micro-level attention to specific components of environmentalism. Some of these articles will be discussed later in this primer and are detailed by topical area in Appendix D. Students who wish to consult more extensive bibliographies are referred to Milne (1996), Mathews (1997Mathews ( , 2001, and Gray and Collison (2002).…”

Accounting education literature review (2000–2002)

“…Grinnell and Hunt (2000) discuss the development and structure of an integrated accounting course with a focus on environmental issues. Mathews (2001a) suggests curriculum materials and assessment methods for a course in social and environmental accounting and discusses its relevance with regard to accounting education, ethics, society, and stakeholders. Six reviewers comment on Mathews's suggestion.…”