scholarly journals Sustainability in the professional accounting and finance curriculum: an exploration

2018 ◽  
Vol 8 (3) ◽  
pp. 291-311 ◽  
Author(s):  
Langton Mburayi ◽  
Tony Wall

PurposeWhereas the integration of sustainability into business schools has received increasing attention in recent years, the debate continues to be generic rather than recognising the peculiarities of the more quantitative sub disciplines such as accounting and finance which may of course be intimately linked to professional standards. The purpose of this paper, therefore, is to examine the extent to which sustainability is integrated into accounting and finance curricula in business schools, how, and to understand some of the challenges of doing so.Design/methodology/approachThis paper presents the findings from a systematic form of literature review which draws on the previous literature about how sustainability is embedded into business school curricula and the challenges in doing so. A particular focus is placed on how the ways in which sustainability is integrated into accounting and finance curricula in business schools.FindingsThe paper demonstrates that accounting and finance lags behind other management disciplines in embedding sustainability and that institutional commitment is oftentimes a strong imperative for effective integration of sustainability.Practical implicationsThis paper is a call to practitioners and researchers alike to explore new ways of integrating sustainability in the accounting and finance curricula, including working across boundaries to provide learning opportunities for future accountants, financial managers and generalist managers.Originality/valueThe paper offers an original analysis and synthesis of the literature in the context of the accounting and finance curricula in business schools, and proposed a conceptual framework to further develop sustainability education in the context of business schools.

2015 ◽  
Vol 29 (2) ◽  
pp. 192-212 ◽  
Author(s):  
Sherein H. Abou- Warda

Purpose – The purpose of this paper is to examine the differences between the four main kinds of business schools in Egypt (private; internationally affiliated; public with local programs; and public with international programs) in terms of perceptions of entrepreneurial orientation (EO). Design/methodology/approach – Data were gathered 212 with a response rate of 55.1 percent from a sample of academics in the four groups of business schools (private; internationally affiliated; public with local programs; and public with international programs) using self-administered questionnaires. Results of exploratory and confirmatory factor analysis were conducted to check EO, construct validity and to identify meaningful factors. MANOVA was performed by using factors identified in the previous step to establish whether any significant differences exist between the four groups. Findings – The results show that differences between the four groups exist in terms of four sub-constructs of EO (research mobilization, unconventionality activities, industry collaboration, and perception of university policies) which successfully predict business school involvement in accreditation and commercialization setting. Practical implications – It is meaningful to conduct a comparative study of EO; the results of this study may be broadly applied to higher education (HE) systems in other countries where strong entrepreneurship has contribute to building a more solid economy. Originality/value – The recent literature has put little effort in understanding the effects of cultural differences among universities and its departments in terms of EO and none in identifying the differences between HE systems on the same topic.


2014 ◽  
Vol 28 (5) ◽  
pp. 523-545 ◽  
Author(s):  
Peter Beusch

Purpose – The purpose of this paper is to account for, and conceptualize, the internal and external forces that influence higher education business schools as they strive to integrate sustainability issues into their curricula in the effort to achieve a more sustainable (yet capitalist) world. Design/methodology/approach – A case study approach is used for the research, which is grounded in the relevant literature, to investigate sustainable development issues in the context of a Swedish business school (university level). The empirical data consists of a review of internal documents plus e-mail surveys and interviews and discussion seminars with university teachers/researchers and key administrators. Findings – Two tentative models are presented that map the various internal and external forces behind business schools’ curriculum change. One important finding describes how supply and demand influences business schools and recruiters of business students. Research limitations/implications – Because this research is based on a single case study, the analysis and the mapping in the paper are somewhat limited in their general applicability. However, the research context of the business school permits drawing conclusions that may apply to a broad class of colleges or departments in higher education. In addition, because the research is supported by significant ideas from the literature, general inferences may be drawn about business school curricula. Originality/value – The two tentative models provide a holistic framework that adds to the understanding of the composition and interrelationship of influential forces on business schools when major changes in curricula and their management are contemplated.


2016 ◽  
Vol 32 (7) ◽  
pp. 29-31

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Change in business education is effortlessly elusive. No matter how often the great and the good of either the business or business school worlds lament the lack of adequate teaching through Masters of Business Administrations and other programmes, very rarely does anything seem to change. Managers are still put though their paces at business schools; they still read the same “seminal” books and case studies; they still get their blue riband qualification; they still receive a hefty increase in salary after graduation. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organisations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2020 ◽  
Vol 13 (1) ◽  
pp. 131-143
Author(s):  
Sean Reid ◽  
Jason Muenzen ◽  
Rasoul Rezvanian

Purpose This paper aims to provide students with a career edge, business students require more than concepts and calculations to be successful in their future career. They require professional skill sets, mentors, relationship guides and as much real industry experience as they can gather before graduation. This study sheds some light on how a small business school (SBS) in a nonprofit private academic institution (NPAI) located in an isolated rural area of the USA has been able to tap its strong alumni relationships to provide mentoring and experiential learning opportunities to students using its student-managed investment funds (SMIFs) as the vehicle. Although this study uses a small, geographically isolated institution, the authors believe that the approach taken by this particular school can be replicated by any academic institution that strives to enhance student learning experience by promoting mentorship and experiential learning. Design/methodology/approach This study starts with a brief introduction (Section 1) and a short review of literature (Section 2) to highlight the numerous benefits of alumni engagement and student mentorship. Section 2 shows institutional background on the NPAI, the SBS and the SMIF. The major part of the study starts with a discussion on the set of rules to guide in the construction of a student-alumni relationship framework that could be easily modified to the unique characteristics of the institution. Next, the role and responsibility of the investment advisory board (IAB) and its members’ engagement with students are discussed. In the last part of the study, SBS is used as a case study to show how alumni contribute to SBS and enhance students’ experiential learning by contributing as mentor, IAB member, advisors to the FMIF and career mentorship. This study concludes with a discussion on potential areas of conflict and friction for alumni involvement. Findings This study shows that SBS in a NPAI has been able to tap its strong alumni relationship to provide mentoring and experiential learning opportunities to students using its SMIF as the vehicle. The authors believe that the approach taken by this particular school can be replicated by any academic institution that strives to promote mentorship and experiential learning. Research limitations/implications This case study is focused on a SBS in a NPAI that has a strong alumni relationship and enough resources to successfully tap on its alumni. It would be interesting to learn how this approach can be used in resource-limited public institutions. Practical implications As the case study shows, any business school that values experiential learning can rely on its alumni to enhance student learning experience by properly using its alumni resources. Social implications The results of this study show that business schools’ outreach opportunities and student experiential learning experience can be enhanced and business schools’ academic qualification and ranking, which leads to improvement in student enrollment, can be improved. Overall, the major beneficiary would be the business schools’ immediate and larger community. Originality/value The authors are positive that multiple universities are properly taking advantage of using their alumni relationship.


2018 ◽  
Vol 34 (10) ◽  
pp. 10-12

Purpose Reviews the latest management developments across the globe and pinpoints practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Leafing through the glossy brochures of business schools, or browsing their expensively-designed web pages, you would be forgiven for thinking going to do an MBA is akin to either going on holiday, a blind date, or meeting friends for coffee. The images portrayed by business schools are designed to make potential students feel at ease and actively look forward to a great experience, just like regular people do looking forward to the weekend or going on vacation. Not only are these images designed to deflect the pain of paying up to $100,000 for the privilege of attending a top business school, but they are also deflecting the potential pain of what you do when you are there. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2007 ◽  
Vol 22 (6) ◽  
pp. 497-515 ◽  
Author(s):  
Sue Shaw ◽  
Catherine Cassell

PurposeThe purpose of this paper is to provide a piece of empirical work that examines gender differences in how academics make sense of performance within university business schools in the UK.Design/methodology/approachThe research reported draws on data collected using a life history and repertory grid methodology with male and female interviewees from two university business schools.FindingsThe findings are discussed in relation to how academics understand what is valued about their role and what they believe the organisation rewards and values when it comes to promotion. Gender differences are shown to exist in the ways women and men define the academic role and in what they think is important both to themselves and the institution.Originality/valueThe paper presents original data on gender differences within a business school context.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nataliia A. Lytvyn ◽  
Olena V. Artemenko ◽  
Svitlana S. Kovalova ◽  
Maryna P. Kobets ◽  
Elena V. Kashtan (Grygorieva)

Purpose The purpose of this paper is to study the administrative and legal mechanisms of combating corruption, namely, to determine the means by which it is possible to develop a positive experience in the fight against corruption. Design/methodology/approach Among the methods used to study the problems of the stated subject, the dialectical, comparative-legal, systems, historical and legal, formal and legal, analysis and synthesis can be distinguished. Findings The authors investigated the experience of foreign countries in combating corruption and suggested implementing international experience in national legislation for the successful fight against corruption. In the course of the study, the current state of legal regulations governing anti-corruption activities was characterised, corruption and the main reasons for committing corruption acts were investigated, the problems that arise in the fight against corruption were identified, the main administrative and legal mechanisms for combating corruption were established and the effectiveness of applying these mechanisms in practice was studied. Practical implications The provisions that are enshrined in this paper are of practical value for individuals whose activities are aimed at fighting corruption, as Ukraine is one of the states where corruption flourishes and where the fight against corruption has not been directly implemented in practice for many years. Originality/value Based on the example of international experience in the fight against corruption, proposals and recommendations for improving administrative and legal mechanisms for combating corruption have been developed.


2018 ◽  
Vol 26 (3) ◽  
pp. 238-246 ◽  
Author(s):  
David Starr-Glass

Purpose This study aims to reflect on the dominance of a narrowly focused analytical approach within business schools, which provides an artificially fractured and disjointed understanding of the contextual complexities and interconnectedness that students will encounter in the future. This approach unnecessarily constrains sensemaking and inhibits creative response to future social and organizational complexity. As business schools and their graduates come under sustained scrutiny and criticism, it perhaps appropriate to reexamine and reframe their analytical bias. Design/methodology/approach The central direction taken in this study is that of critical reflection on the present author’s practice and experience in teaching undergraduate economics and accounting. Although the analysis may have limited generalizability, it is hoped that it may prove of interest and value to business school educators. Findings The preferential business school reliance on analytical perspectives suggest that they fail to appreciate the nature of business, its embeddedness in broader society and the competencies required by undergraduates and graduates. This study argues that an emphasis on holistic systems, synthetic fusion and an appreciation of complexity – rather than a reductive analytical agenda – might benefit business schools, their graduates and society at large. Originality/value This study provides an original, albeit personal, insight into a significant problem in business education. It offers original perspectives on the problem and presents faculty-centered suggestions on how business students might be encouraged and empowered to see quality as well as quantitative perspectives in their first-year courses.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Priscila Borin Claro ◽  
Nathalia Ramajo Esteves

Purpose This paper aims to discuss how educators can teach sustainability-oriented capabilities (SOCs) using an active learning approach. Design/methodology/approach Using a case study methodology centered on a Brazilian business school, this research combines qualitative analysis of content, such as teacher notes and student work, with quantitative analysis of student grades. The authors used variance analysis and Bonferroni tests to establish whether the means of three test groups were significantly different. The authors also tested for normality, using the Skewness Kurtosis test, and for homoscedasticity, using Levene. Findings The authors’ findings suggest that the active learning (AL) method may be useful in developing SOCs related to the capabilities of “to know,” “to do,” “to interact” and “to be” because it improved student engagement in the program. In addition, this improved engagement was shown to have a positive influence on grades. Research limitations/implications Using convenience sampling, the authors studied a limited number of the mandatory management courses offered by Insper. There is a need to check for nonlinear positive effects over a more extended period of time and considering more courses. Practical implications This paper offers a practical and replicable technique for teaching SOCs in a business school context using AL. Originality/value The existing literature on education and sustainability discusses the role of business schools in the development of SOCs, especially with respect to curricular changes that integrate content and frameworks related to the conceptualization of sustainable development for business (Cebrián and Junyent, 2015; Cortese, 2003; Fairfield, 2018; Aleixo et al., 2020; Leal Filho, 2020; Arruda Filho et al., 2019). However, some studies suggest that the learning process at many business schools fails to explore the complexity of real life by not using a teaching approach that favors the development of SOCs (Leal Filho et al., 2015). Thus, prior studies have pointed to the need for further research on the impact of the active learning approach in teaching about sustainability (Leal Filho et al., 2015; Fisher and Bonn, 2011; Hesselbarth and Schaltegger, 2014). The aim of this research is to contribute to this discussion.


2016 ◽  
Vol 9 (2) ◽  
pp. 90-110 ◽  
Author(s):  
Godson Ayertei Tetteh

Purpose This paper aims to clarify the relationship between the student’s study time and the learning process in the higher education system by adapting the total quality management (TQM) principles-process approach. Contrary to Deming’s (1982) constancy of purpose to improve the learning process, some students in higher education postpone their studies till the last few weeks of an examination. Design/methodology/approach The paper opted for an experimental study with three different classes of business school students. The experimental research question was “Do student’s study time (massed or distributed spacing) has an impact on the learning process?” Findings Results indicated that students in the “Strictly supervised study time” group improved on their learning process more than the “Not Strictly Supervised study time” and the control group. It is important for students to manage their own learning activities and follow a regular study time and constantly improve their learning process as proposed by Deming (1982). Research limitations/implications This study used restricted to undergraduate business school students in a university in Ghana, and may not necessarily be applicable universally. One other limitation was that the authors did not control for lecturer’s expectancies and how these may have influenced the students’ learning process. Another potential limitation was that TQM was the only subject area used for this study. Practical implications This objective of the study is to use the TQM principles of process approach, the Learning Theory and the Learning Strategies from the Motivated Strategies for Learning Questionnaire (MSLQ) – Pintrich et al. (1991) – to support theoretical and practical implications of the relationship between the student’s study time and the learning process. The results imply that students must take a more active role in their learning by having a regular study time. Originality/value Currently, to the best of the authors’ knowledge, there are not many experiment-based studies on a student’s study time using the MSLQ-Pintrich et al. (1991) approach. This study contributes to the literature by examining how a student’s study time (massed or distributed spacing) has an impact on the learning process.


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