Towards integrating sustainable development in South African universities' accounting education

Abstract

This article attempts to depict a linkage between accounting education and sustainable development and how accounting education in South Africa may be fine-tuned to play an advocacy role toward sustainable development. The methodological approach is conceptually rooted in reviews coalesced with a suggested model of reform in accounting curricula. The article revisits the notion of sustainable development, and reviews the implication for and role of accounting education. Findings indicate that there is currently a gap between contemporary demand for social and environmental sustainability and the current stance of accounting education in South Africa. The article suggests how a first degree accounting curriculum in South Africa may be reformed in conformity with sustainable development ideology and highlights behavioural and ethical implications for accounting graduates. The suggested model contributes to the existing debate on sustainability and ethics in accounting and offers an agenda for further discussion and research.

Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

“…In fact, these results are consistent with the results of a large number of studies conducted in different countries, which provided evidence on the weakness of integrating sustainable development issues in accounting education because the response of accounting education is less than the growing interest in sustainability, which has resulted in university students' knowledge of sustainability has not been sufficiently developed. These studies included, for example, Botes et al (2014) in New Zealand, Ngwakwa (2014) in South Africa, Fernandez et al (2015) in Spain, Bouliame et al (2018) in France, Ahmed (2019) in and Gomes et al (2021) in Portugal.…”

“…Most of the students expressed that education for sustainable development is a good thing and they support the sustainable business learning experience offered at their university. Ngwakwe (2014) examined the relationship between accounting education and sustainable development and how accounting education in South Africa can play a role in supporting sustainable development. His findings indicated that there is currently a gap between contemporary demand for social and environmental sustainability and the current position of accounting education.…”

“…Although the driving forces for integrating sustainability issues in accounting curriculum are evident, previous studies provide empirical evidence that sustainability is not yet taught as much as hoped in accounting education (e.g. Yüksel, 2020; Peyrovan, 2019; Günther et al , 2018; Mburayi and Wall, 2018; Boulianne et al , 2018; Jamil, 2018; Fernandez et al , 2015; Botes et al , 2014; Ngwakwe, 2014; Thomas, 2004; Collison, 2001). This study aims to contribute to this research stream by exploring the extent to which sustainability is integrated into accounting education in Saudi Arabia from the perspectives of accounting students in undergraduate accounting programs in Saudi universities.…”

Práticas de Divulgação, Conscientização e Capacitação para a Sustentabilidade uma Proposta para as Universidades Federais Brasileiras

“…No entanto, alguns autores alertam que o desenvolvimento sustentável no ensino superior ainda está longe de ser integrado de forma adequada (Berchin et al, 2017;Jorge et al, 2015;Lee, Barker, & Mouasher, 2013;Lozano et al, 2013;Ngwakwe, 2014), sendo um dos pontos mais ressaltados, a integração mais abrangente da sustentabilidade, em vez de apenas um "complemento" para as práticas existentes (Fadeeva & Mochizuki, 2010).…”

An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education

“…With a growing interest in sustainability, an increasing number of colleges and universities want to equip students with skills and insights to help society become more sustainable in their future professional careers. However, there has not been major progress in broadening accounting's boundaries in a sustainability context, and the efforts to reform outdated accounting education has been disappointing [8,12,13]. Currently, only very few accounting programs focus on sustainability issues, including the Bachelor of Accounting and Sustainable Business at the University of Southern Queensland, and the Masters in Sustainable Finance and Accounting at the University of Sussex.…”