Towards integrating sustainable development in South African universities' accounting education

被引：5
作者：
Ngwakwe, Collins C. [1 ]
机构：
[1] Faculty of Management and Law, School of Accountancy, University of Limpopo, Private Bag X1106, Sovenga
来源：
International Journal of Sustainable Development | 2014年 / 17卷 / 04期
关键词：
Accounting curricula; Accounting education; Accounting graduates; South African universities; Sustainability accounting education; Sustainability education; Sustainable development;
D O I：
10.1504/IJSD.2014.065325
中图分类号：
学科分类号：
摘要：
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. © 2014 Inderscience Enterprises Ltd.
引用
收藏
页码：348 / 373
页数：25
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