Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"

Autor/in	Schaltegger, Stefan
Titel	Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?: A Commentary on "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?"
Quelle	In: Accounting Education, 22 (2013) 4, S.385-387 (3 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.817789
Schlagwörter	Stellungnahme; Accounting; Sustainability; Economic Factors; Environmental Education; Business Administration Education; Career Choice; Change Agents + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Nachhaltigkeit; Ökonomischer Faktor; Umweltbildung; Umwelterziehung; Umweltpädagogik
Abstract	Accounting has been accused of being a cause of unsustainable management, but is also seen as being a means to support corporate sustainability and improvement. In both views the introduction of environmental and sustainability topics in accounting education is widely supported. The main finding from the study by Wynder, Wellner, and Reinhard (2013) of accounting students in Australia and Germany is that the Australian and German third-year students penalized poor environmental performance after some sustainability education more than did first-year students without sustainability education. Introducing environmental topics into the accounting education thus seems to have the desired effect. The author of this commentary on the paper, "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (2013), raises the question: What students with which "background" and what "teaching materials" are part of the study? Sustainability is increasingly considered in conventional management accounting books, but sustainability accounting is also dealt with in sustainability management textbooks and in specific environmental accounting books. A crucial question for further research is thus what kind of accounting and sustainability education the students receive and what kind of experiences former students make in which business contexts when becoming practitioners. [For "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?" (2013), see EJ1108824.] (ERIC).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01