ERIC Number: EJ1448320
Record Type: Journal
Publication Date: 2024
Pages: 20
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-0963-9284
EISSN: EISSN-1468-4489
Available Date: N/A
We're Only in It for the Money? Developing Sustainable Literacy through Management Accounting Curriculum
Terje Berg; Hakim Lyngstadås
Accounting Education, v33 n6 p867-886 2024
This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are 'net income' and 'value creation', (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students' sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well.
Descriptors: Accounting, Professional Education, Management Development, Sustainability, Futures (of Society), Critical Thinking, Introductory Courses, Decision Making, Instructional Design, Constructivism (Learning), Business Schools, Income, Costs, Budgeting, Teaching Methods, Undergraduate Students, Foreign Countries
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Norway
Grant or Contract Numbers: N/A
Author Affiliations: N/A