Perception of Students in Designing a Course Curriculum on Environmental Accounting: A Case Study

Environmental issues have been incorporated in management curriculum in different forms. However, environmental accounting, as a subject, is not yet present in the MBA curriculum of any business school in India. Due to the increased concern for global warming and other environmental issues, environmental accounting and disclosure is gaining importance in Indian corporations as well. Hence, to equip the present generation managers with environmental accounting theories and practices, it should be incorporated as a course in Indian management education. The present study makes an attempt to assess the perception of the students relating to the incorporation of environmental accounting in the Indian management curriculum. Three management colleges in India were surveyed to seek the perception of MBA students relating to the curriculum development on environmental accounting. The assessment process was carried out in the form of intervention generating awareness among 62 management students about environmental accounting in existing and upcoming scenarios. A questionnaire was administered to these students both before and after the intervention to assess the change in the perception level of the students. The results suggest a significant improvement in the students’ perception about the utility level of environmental accounting after the intervention.