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Integrating Global Sustainability Elements Into Accounting Programs: UAE University Business Education Case Study

Dec 23, 2019

DOI:

Published in: The Business & Management Review

Sustainability nowadays is on many organizations and governments’ agendas. Addressing sustainability challenges and transforming them into opportunities for value creation is part of the DNA of tomorrow’s successful companies. As a result, more organizations integrate sustainability into their business strategies and the traditional role of accountants is expanding to provide sustainability reporting and assurance services. In response to this need, graduates of accounting should equipped with new skills, knowledge and competences related to the sustainability. The accountancy education and accounting curriculum should raising awareness of the importance of accounting for sustainability, helping to prepare accountants for the organizations they serve and supporting developments in thinking as well as practical tools and guidance as the new accounting graduates should and need to know how to measure and report sustainability activities in the organisation’s activities. The objectives of this research study are two fold in the first place, to see how far Accounting program in UAE universities have come in integrating sustainability into their various curricula. To do so, the researcher survey the content of the study plan in the Universities offer accounting degree. Second to build model of integration the sustainability into accounting programme either as a stand-alone course or integrating as part of other accounting courses. The snapshot results of current practice in teaching sustainability in Accounting programmes in UAE universities offering Accounting degree within business education as undertaken by the authors to obtain by searching the University’s public website and/or online study plan (whichever held more information about the programme). After doing the content analysis for the study plan the researcher found none of the Business College offer a sustainability Accounting course in Accounting program as a standalone course. All the Business College offer global Awareness course either Compulsory College requirement or General Education or Compulsory supporting courses. Keywords: Sustainability, Sustainability Reporting, Accounting reporting.

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