Accounting Education and Sustainability Reporting among Prestigious European Universities
The accounting profession is fundamentally oriented towards meeting the dynamic needs of the business environment and society. Considering the European Union’s recent sustainability reporting requirements, this study examines the main sustainability topics covered in the accounting curricula of p...
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| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2025-08-01
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| Series: | Amfiteatru Economic |
| Subjects: | |
| Online Access: | https://www.amfiteatrueconomic.ro/temp/Article_3445.pdf |
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| Summary: | The accounting profession is fundamentally oriented towards meeting the dynamic needs of
the business environment and society. Considering the European Union’s recent
sustainability reporting requirements, this study examines the main sustainability topics
covered in the accounting curricula of prestigious European higher education institutions
(HEIs) to highlight the contribution of the academic environment in maintaining the
accounting profession’s relevance in sustainability reporting. Based on the QS ranking, 40
HEIs offering programmes in accounting have been identified, of which 65% include
sustainability items in their curriculum. Through a content analysis of 157 syllabi from the
final sample of 26 universities, from 39 bachelor’s and 55 master’s programmes, the results
of the study indicate the development of an extensive framework of sustainability elements
included in accounting education, where mainly technical aspects are prevalent, to the
detriment of social and ethical ones. The analysis identified six dimensions of sustainable
development topics, with sustainability reporting as the primary dimension, facilitated by
secondary dimensions intended to provide context in terms of needs, drivers, and control
mechanisms. The study’s findings contribute to the existing literature on sustainability
accounting education by exploring this phenomenon in prestigious European HEIs, which,
in an uncertain context, assumed a pioneering role in maintaining the accounting profession’s
relevance. The proposed framework provides a roadmap for other universities, encouraging
the development of mimetic factors in updating the accounting education. Moreover, this
study has important implications for the profession and the business environment |
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| ISSN: | 1582-9146 2247-9104 |