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Undergraduate education in social and environmental accounting in Australian universities

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  • Donna Mangion

Abstract

Historically, the discipline of accounting has focussed on an organization's financial aspects. Incorporating information about organizations' social and environmental interactions into the accounting function has become a contemporary feature of 21st Century business. Consequently, there have been numerous calls from academics and practitioners alike for the education of accountants to encompass instruction in social and environmental accounting (SEA). In this paper the results of an exploratory study into the extent of SEA education in Australian universities are presented. The survey employed in this study elicited information on the extent of, content of, and influences on SEA education in Australian universities. Results of the study, although predominantly descriptive in nature, reveal substantial similarities with other (western) countries, although the existence of a time-lag is apparent.

Suggested Citation

  • Donna Mangion, 2006. "Undergraduate education in social and environmental accounting in Australian universities," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 335-348.
  • Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:335-348 DOI: 10.1080/09639280600850844
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    References listed on IDEAS

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    1. Lee Parker, 2005. "Corporate governance crisis down under: Post-Enron accounting education and research inertia," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 383-394.
    2. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
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