Integrating SDGs in accounting education: evidence from Italian universities

Camilla Falivena and Carmela Gulluscio

Chapter 5 in The Elgar Companion to Corporate Social Responsibility and the Sustainable Development Goals, 2023, pp 68-84 from Edward Elgar Publishing

Abstract: This chapter aims to depict the current state of integration of Sustainable Development Goals (SDGs) within accounting education across Italian Higher Education Institutions (HEIs). It also aims to compare the current situation with previous studies, and to describe how this commitment has evolved over time. In this way, the chapter pursues the general objective of contributing to the debate about the integration of SDGs within accounting education. The exploration was carried out through an analysis of course syllabi reported on the institutional websites of Italian universities. First of all, we got an overall sample of the SECS-P/07 courses (i.e., the courses devoted to “accounting” topics) delivered in the master-level degrees LM-77 (master’s degree in business sciences) across Italy in the academic period of 2021-2022. Thereafter, we performed a content analysis on the syllabi of the identified courses to involve only the accounting courses that explicitly address themes concerning SDGs, CSR, sustainability reporting, and management accounting. The results show a significant increase in courses dealing with these topics from 2013 to 2017, and a more stabilized situation in the following years. In terms of geographical distribution, accounting education on SDG themes is more diffused and less widespread in the Italian northern regions. Most of the courses are part of sustainability-oriented degree programs. The internationalization of the courses is scarce.

Keywords: Business and Management; Development Studies; Economics and Finance; Environment; Politics and Public Policy Sustainable Development Goals (search for similar items in EconPapers)
Date: 2023
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