SUSTAINABLE ISSUES ON ACCOUNTING EDUCATION: INSIGHTS FROM FIFTY RESEARCH PUBLICATIONS
DOI:
https://doi.org/10.35631/IJMOE.831065Keywords:
Accounting Education, Conceptual Paper, Sustainable EcosystemAbstract
The United Nations Sustainable Development Goals have become a focus in accounting education. Accounting curricula need to incorporate Environmental, Social, and Governance (ESG) elements. Numerous articles discuss how to integrate ESG elements into the syllabus. However, the articles remain unorganised. This paper analyses published articles on sustainable elements in accounting education. This paper categorises the published articles into four main studies: conceptual papers, quantitative studies, qualitative studies, and mixed studies. The conceptual studies are further grouped into four themes: trends in the SDGs, conceptual elements of the SDGs, gaps in the literature, and needs for change. Papers in quantitative studies further elaborate on three themes: students' competency, educators' invention, and national interventions. Qualitative studies further elaborate on barriers to implementation, accounting educators' competencies, and changes in teaching pedagogy. The study concludes that five dominant themes require future research. Further exploration of how accounting educators conceptualise the SDGs is needed to help them embed them in their syllabi and educate future graduates. Moreover, students' competencies warrant attention in identifying the factors that influence accounting students to learn about the SDGs. Beyond students, accounting educators, as the main actors in embedding SDG elements, also need further exploration, such as the use of information technologies for classroom delivery. Beyond teaching tools, accounting educators' competencies also warrant further exploration, including whether they need specific skills. To enhance accounting educators' competencies, specific national-level policies are needed. These themes can guide future research on accounting education. This paper helps bridge the gap between the need for syllabus changes and practitioner cooperation in embedding SDG elements in the current accounting syllabus. The analysis and interpretation involved the researchers' judgements, which are open to subjectivity.
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