Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators

被引：7

作者：

Simmons, Valerie ^{[1
]}

Serafin, Amanda ^{[2
]}

Stampone, Ashley ^{[3
]}

Rayeski, Linette A. ^{[4
]}

机构：

[1] Univ Southern Mississippi, Coll Business & Econ Dev, Sch Accountancy, Hattiesburg, MS 39406 USA

[2] Klynveld Peat Marwick Goerdeler, Harrisburg, PA USA

[3] Univ Scranton, Kania Sch Management, Accounting Dept, Scranton, PA USA

[4] Kings Coll, William G McGowan Sch Business, Kearney & Co Dept Accounting, Wilkes Barre, PA USA

来源：

ISSUES IN ACCOUNTING EDUCATION | 2024年 / 39卷 / 02期

关键词：

ESG; corporate social responsibility; sustainability; accounting curriculum; higher education; SUSTAINABILITY;

D O I：

10.2308/ISSUES-2022-080

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.

引用

页码：85 / 106

页数：22