Analytical Thinking in Accounting Education: Student Use of the Sustainability Accounting Standards Board (SASB) Navigator Database

Zlatinka Blaber () and Guergana Gougoumanova
Additional contact information
Zlatinka Blaber: Salem State University
Guergana Gougoumanova: University of Malaya

A chapter in Towards Digitally Transforming Accounting and Business Processes, 2024, pp 853-863 from Springer

Abstract: Abstract The objective of this study is to explore accounting students’ performance on group project tasks, while using a sustainability accounting database. The research question asked is: What is the students’ performance in terms of lower- and higher-level thinking skills at a group homework assignment using the SASB Navigator database? This paper presents examples of student work and an accounting instructor’s account of a SASB Navigator group homework project assigned to two of her Introduction to Financial Accounting classes in the autumn 2020 term at a public university in the United States. A total of 46 students who had limited (just from classroom lectures) requisite knowledge of sustainability accounting and the SASB participated in the research. The paper uses a small-scale case study method. The theoretical framework used is Bloom’s taxonomy. Excerpts from the last five of twelve questions asked of the student groups are used as data. Hand-written notes were taken by the instructor in a notebook during and after the autumn 2020 term, with her impressions on how the students performed at the assignment. The questions asked of students necessitated the use of both lower-order and higher-order thinking skills. The student groups generally displayed satisfactory lower- and higher-order thinking skills. Digitally transforming accounting and business processes should be facilitated by educational projects, such as this.

Keywords: Environmental; Social; And governance (ESG); Sustainability accounting standards board (SASB); SASB navigator (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-46177-4_46

Ordering information: This item can be ordered from
http://www.springer.com/9783031461774

DOI: 10.1007/978-3-031-46177-4_46

Access Statistics for this chapter

More chapters in Springer Proceedings in Business and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().