Sustainability in accounting education

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書誌事項

Sustainability in accounting education

edited by Maria Cadiz Dyball, Ian Thomson and Richard M.S. Wilson

Routledge, 2016, c2014

  • : pbk

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内容説明・目次

内容説明

Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies' accreditation requirements. This book was originally published as a special issue of Accounting Education.

目次

Introduction: Sustainability and Accounting Education: The Elephant in the Classroom Maria Cadiz Dyball, Ian Thomson and Richard M S Wilson Part 1: Sustainability and Accounting Education 1. Sustainability and Accounting Education: The Elephant in the Classroom Rob Gray 2. A Commentary on 'Sustainability and Accounting Education: The Elephant in the Classroom' Matias Laine 3. 'Utopia' and 'Passion': A Commentary on 'Sustainability and Accounting Education: The Elephant in the Classroom' Massimo Contrafatto Part 2: Integrated Reporting 4. Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum Gareth Owen 5. A Commentary on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum' Nancy Kamp-Roelands 6. A Commentary on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum' Carmen Correa Ruiz 7. A Rejoinder to Commentaries on 'Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum' Gareth Owen Part 3: Rhetoric or Reality? 8. Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard? Monte Wynder, Kai-Uwe Wellner and Karin Reinhard 9. A Commentary on 'Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?' Carlos Larrinaga 10. Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance? Stefan Schaltegger 11. Will Rhetoric ever Become Reality? A Rejoinder to Larrinaga and Schaltegger Monte Wynder Part 4: Corporate Responsibility 12. Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda Ken McPhail 13. A Commentary on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It' Jeff Everett 14. Incorporating Human Rights into the Sustainability Agenda Jane Andrew 15. A Rejoinder to Commentaries on 'Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It' Ken McPhail

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