Integrating Sustainability Concepts into an Intermediate Accounting Course

Abstract

Recent growth in companies reporting on sustainability issues and accountants providing assurance on these reports, combined with the continued focus of business school accrediting bodies on curricula that demonstrates a commitment to corporate social responsibility, has brought sustainability accounting to the forefront. However, given the rapid pace of these new developments within the field of accounting, accounting educators may feel overwhelmed with the amount of material expected to be covered in the curriculum or uncertain as to their expertise to teach these topics. Recognizing these concerns, this article serves to highlight ways faculty can easily integrate foundational principles of sustainability accounting into the existing curriculum. Specifically, this paper provides four practical suggestions to incorporate sustainability topics into intermediate accounting courses.