IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v15y2006i3p335-348.html
   My bibliography  Save this article

Undergraduate education in social and environmental accounting in Australian universities

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280600850844
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639280600850844?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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. M. R. Mathews, 2001. "Rejoinder: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 379-382.
    3. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    4. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2005. "What are recommended accounting textbooks teaching students about corporate stakeholders?," The British Accounting Review, Elsevier, vol. 37(1), pages 23-46.
    5. M. R. Mathews, 2001. "Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 335-352.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Núria Arimany-Serrat & Elisenda Tarrats-Pons, 2021. "Integrated Social Value at Universities: A Guarantee for Public Subsidies," Sustainability, MDPI, vol. 13(11), pages 1-13, May.
    2. Wei Qian, 2013. "Embracing the Paradox in Educational Change for Sustainable Development: A Case of Accounting," Journal of Education for Sustainable Development, , vol. 7(1), pages 75-93, March.
    3. Larrán Jorge, Manuel & Andrades Peña, Francisco Javier, 2015. "La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 1-10.
    4. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Irene Gordon, 2011. "Lessons to be Learned: An Examination of Canadian and U.S. Financial Accounting and Auditing Textbooks for Ethics/Governance Coverage," Journal of Business Ethics, Springer, vol. 101(1), pages 29-47, June.
    2. Markus Milne, 2001. "Commentary on: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 369-374.
    3. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    4. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    5. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    6. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    7. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
    8. Jan Bebbington & Ian Thomson, 2001. "Commentary on: Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 353-355.
    9. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    10. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    11. Silvia Jordan & Corinna Treisch, 2010. "The perception of tax concessions in retirement savings decisions," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 2(3), pages 157-184, October.
    12. Lehman, Glen, 2013. "Critical reflections on Laughlin's middle range research approach: Language not mysterious?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 211-224.
    13. Lee Parker, 2007. "Financial and external reporting research: the broadening corporate governance challenge," Accounting and Business Research, Taylor & Francis Journals, vol. 37(1), pages 59-61.
    14. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    15. Thereza RS de Aguiar, 2018. "Turning accounting for emissions rights inside out as well as upside down," Environment and Planning C, , vol. 36(1), pages 139-159, February.
    16. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    17. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    18. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    19. Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    20. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:15:y:2006:i:3:p:335-348. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.