scholarly journals A Study on the Corporate Sustainability Accounting

2010 ◽  
Vol null (26) ◽  
pp. 49-69
Author(s):  
김인식
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Accounting

(Non) coverage of sustainability within the French professional accounting education program

2018 ◽  
Vol 9 (3) ◽  
pp. 313-335 ◽  
Author(s):  
Emilio Boulianne ◽  
Leanne S. Keddie ◽  
Maxence Postaire
Keyword(s):  
Education Program ◽  
Design Methodology ◽  
Corporate Sustainability ◽  
Sustainability Education ◽  
Accounting Education ◽  
Content Type ◽  
Education Agenda ◽  
Sustainability Accounting ◽  
The Government ◽  
Practical Implications

Purpose This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations. Design/methodology/approach We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context. Findings We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting. Practical implications This research draws attention to the consequences of society ignoring sustainability education for professional accountants. Social implications This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability. Originality/value This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.

Corporate Sustainability: Challenge to Managerial Orthodoxies

2003 ◽  
Vol 9 (1) ◽  
pp. 2-11 ◽  
Author(s):  
Dexter Dunphy
Keyword(s):  
Case Studies ◽  
Corporate Sustainability ◽  
Central Place ◽  
Marked Contrast ◽  
Sustainability Management

ABSTRACTThis paper addresses the issue of corporate sustainability. It examines why achieving sustainability is becoming an increasingly vital issue for society and organisations, defines sustainability and then outlines a set of phases through which organisations can move to achieve increasing levels of sustainability. Case studies are presented of organisations at various phases indicating the benefits, for the organisation and its stakeholders, which can be made at each phase. Finally the paper argues that there is a marked contrast between the two competing philosophies of neo-conservatism (economic rationalism) and the emerging philosophy of sustainability. Management schools have been strongly influenced by economic rationalism, which underpins the traditional orthodoxies presented in such schools. Sustainability represents an urgent challenge for management schools to rethink these traditional orthodoxies and give sustainability a central place in the curriculum.

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