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Towards integrating sustainable development in South African universities' accounting education

Collins C. Ngwakwe

International Journal of Sustainable Development, 2014, vol. 17, issue 4, 348-373

Abstract: This article attempts to depict a linkage between accounting education and sustainable development and how accounting education in South Africa may be fine-tuned to play an advocacy role toward sustainable development. The methodological approach is conceptually rooted in reviews coalesced with a suggested model of reform in accounting curricula. The article revisits the notion of sustainable development, and reviews the implication for and role of accounting education. Findings indicate that there is currently a gap between contemporary demand for social and environmental sustainability and the current stance of accounting education in South Africa. The article suggests how a first degree accounting curriculum in South Africa may be reformed in conformity with sustainable development ideology and highlights behavioural and ethical implications for accounting graduates. The suggested model contributes to the existing debate on sustainability and ethics in accounting and offers an agenda for further discussion and research.

Keywords: sustainable development; sustainability education; accounting education; accounting curricula; accounting graduates; South Africa; higher education; ethics. (search for similar items in EconPapers)
Date: 2014
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Handle: RePEc:ids:ijsusd:v:17:y:2014:i:4:p:348-373