“Sustainability” in Accounting Education – Research in Turkish Universities

Yıl 2022, , 325 - 334, 22.09.2022

Yıldız Özerhan , Banu Sultanoğlu

https://doi.org/10.29249/selcuksbmyd.1131404

Cited By: 3

Öz

Nowadays, with the importance of sustainability, regulations and practices for non-financial reporting have been in force. Higher education institutions that educate future executives are expected to provide an education that follows these new developments. Within this context, universities should better offer an independent course for sustainability or integrate it into relevant accounting courses in academic curricula, especially in business schools. According to the results of this study, which examined the extent to which sustainability is integrated into accounting courses in the academic curricula of 14 AACSB member universities, 18 non-AACSB member universities having accounting undergraduate programs and 9 research universities offering accounting graduate programs, it has been revealed that there are direct sustainability courses in 5 AACSB, 1 non-AACSB member university and 1 research university. In most of the universities, sustainability-related courses such as ethics, corporate governance, social responsibility, environmental accounting are offered in the academic curricula.

Anahtar Kelimeler

Accounting Education, Sustainability, Non-financial Reporting

Muhasebe Eğitiminde “Sürdürülebilirlik” – Türkiye’deki Üniversitelerde Bir Araştırma

Öz

Günümüzde sürdürülebilirlik konusunun önem kazanmasıyla birlikte, işletmelerde finansal raporlamanın yanı sıra finansal olmayan bilginin raporlanmasına yönelik düzenlemeler de yapılmaya başlanmıştır. Geleceğin yöneticilerini yetiştiren yüksek öğretim kurumlarından bu gelişmelere ayak uyduran bir eğitim vermesi beklenmektedir. Bu kapsamda, üniversitelerin özellikle işletme eğitimi veren fakülte ve bölümlerindeki akademik müfredatlara sürdürülebilirlik konusunu ayrı bir ders olarak veya muhasebe ile bağlantılı olarak diğer derslere entegre etmeleri gerekmektedir. Türkiye’de AACSB’ye üye olan (14), lisans düzeyinde muhasebe bölümü olan AACSB üyesi olmayan (18) ve lisanüstü muhasebe programı bulunan araştırma üniversitelerinin (9) akademik müfredatlarında sürdürülebilirliğin muhasebe derslerine ne ölçüde entegre edildiğinin incelendiği çalışmanın sonuçlarına göre, 5 AACSB üyesi, 1 AACSB üyesi olmayan ve 1 araştırma üniversitesinde sürdürülebilirlik dersinin ayrı olarak müfredatta yer aldığı tespit edilmiştir. Müfredatların birçoğunda, sürdürülebilirlikle bağlantılı olan etik, kurumsal yönetim, sosyal sorumluluk, çevre muhasebesi gibi derslerin bulunduğu saptanmıştır.

Anahtar Kelimeler

Muhasebe Eğitimi, Sürdürülebilirlik, Finansal Olmayan Raporlama

Kaynakça

• Ahmed, A. (2019). Integrating Global Sustainability Elements into Accounting Programs: UAE University Business Education Case Study, The Business and Management Review, 10 (3), 1-11.
• Antolin-Lopez, R. ve Garcia-De-Frutos, N. (2018). Learning in Higher Education: The Role of Sustainability Integration Strategies, Legitimacy, And Teaching Tools, Meeting Expectations in Management Education
• Biasutti, M., De Baz, T., ve Al Shawa, H. (2016). Assessing the infusion of sustainability principles into University Curricula, Journal of Teacher Education for Sustainability, 18, 21-40.
• Boks, C. ve Diehl, J. (2006). Integration of Sustainability in Regular Courses: Experiences in Industrial Design Engineering, Journal of Cleaner Production, 14(9), 932-939.
• Boyce, G., Narayanan, V., Greer, S. And Blair, B. (2019). Taking the Pulse of Accounting Education Reform: Liberal Education, Sociological Perspectives, and Exploring Ways Forward, Accounting Education, 28(3), 274-303.
• Burns, H. (2011). Teaching for Transformation: (Re)Designing Sustainability Courses Based on Ecological Principles, Journal of Sustainability Education, 2.
• Creel, T. ve Paz, V. (2018). Teaching Sustainability in An Accounting Classroom, Discourse and Communication for Sustainable Education, 9(1),79-85.
• Findler, F., Schönherr, N., Lozano, R., Reider, ve D. Andmartinuzzi, A. (2019). The Impacts of Higher Education Institutions on Sustainable Development A Review and Conceptualization, International Journal of Sustainability In Higher Education, 20 (1), 23-38, doi: 10.1108/IJSHE-07-2017-0114.
• Godemann, J., Haertle, J., Herzig, C. ve Moon, J. (2014). United Nations Supported Principles for Responsible Management Education: Purpose, Progress and Prospects, Journal of Cleaner Production, 62, 16-23.
• Gomes, S., Jorge, S. ve Eugenio, T. (2021). Teaching Sustainable Development in Business Sciences Degrees: Evidence from Portugal, Sustainability Accounting, Management and Policy Journal, 12.
• Gray, R. (2010). Is Accounting for Sustainability Actually Accounting for Sustainability, and How Would We Know? An Exploration of Narratives or Organizations and The Planet, Accounting Organizations and Society, 35 (1), 47-62.
• Gray, R. (2013). Sustainability + Accounting Education: The Elephant in The Classroom, Accounting Education, 22(4), 308-332.
• Hamid, S., Ijab, M., Sulaiman, H., Anwar, R. ve Norman, A. (2017). Social Media for Environmental Sustainability Awareness in Higher Education, International Journal of Sustainability in Higher Education, Vol. 18 No. 4, pp. 474-491.
• Hazelton, J. ve Haigh, M. (2010). Incorporating Sustainability into Accounting Curricula: Lessons Learnt from An Action Research Study, Accounting Education: An International Journal, 19, 159-178.
• Laurischkat, K. ve Jandt, D. (2018). Technoeconomic Analysis of Sustainable Mobility and Energy Solutions Consisting of Electric Vehicles, Photovoltaic Systems and Battery Storages, Journal of Cleaner Production, Vol. 179, Pp. 642-661.
• Lozano, R. (2010). Diffusion of Sustainable Development in Universities’ Curricula: An Empirical Example from Cardiff University, Journal Of Cleaner Production, 18 (7), 637-644.
• Lozano, R., Merrill, Y.M., Sammalisto, K., Ceulemans, K. E. ve Lozano, J.F. (2017). Connecting Competences and Pedagogical Approaches for Sustainable Development in Higher Education: A Literature Review and Framework Proposal, Sustainability, 9(10).
• Makarenko, I. ve Plastun, A. (2017). The Role of Accounting in Sustainable Development, Accounting and Financial Control, 1(2), 4-12.
• Olalla, C.B. ve Merino, A. (2019. Competences for Sustainability in Undergraduate Business Studies: A Content Analysis of Value-Based Course Syllabi in Spanish Universities, The International Journal of Management Education, 17(2), 239-253.
• PRME (2018). An Initiative of The United Nations Global Compact, 2017 Annual Report and 2018 Outlook
• Verbitskaya, L., Nosova, N. ve Rodina, L. (2002). Sustainable Development in Higher Education in Russia: The Case of St Petersburg State University, International Journal of Sustainability In Higher Education, 3(3), 279-288.
• Watson, M.K., Lozano, R., Noyes, C. ve Rodgers, M. (2013). Assessing Curricula Contribution to Sustainability More Holistically: Experiences from The Integration of Curricula Assessment and Students’ Perceptions at The Georgia Institute of Technology, Journal of Cleaner Production, 61, 106-116, doi: 10.1016/J.Jclepro.2013.09.010.
• Yıldırım, A. ve Şimşek, H. (2005). Sosyal Bilimlerde Nitel Araştırma Yöntemleri, Seçkin Yayıncılık, 5. Baskı.
• Yüksel, F. (2020). Sustainability in Accounting Education Given by Turkey Higher Education Institutions, Turkish Online Journal of Qualitative Inquiry, 11(3), 393-416.