Determining the Environmental Sustainability Content of Finance and Accounting Textbooks Article

Butchey, D. (2019). Determining the Environmental Sustainability Content of Finance and Accounting Textbooks . 16 63-80. 10.5840/jbee2019165

cited authors

  • Butchey, D

authors

abstract

  • Corporations play a historic role in generating wealth but sometimes have a contentious impact on the environment and society as a whole. In recent years, corporations have become more sensitive to social issues and stakeholder concerns, and are collectively striving to become better corporate citizens (in some cases, compelled to do so by multiple stakeholders or government regulations). Business schools must prepare their graduates for success within these organizations by ensuring they are exposed to the best practices for implementing corporate sustainability initiatives and for measuring the social and financial impacts of these activities. This article provides implications for curriculum by examining recent editions of Corporate Finance/Financial Management and Financial and Managerial Accounting textbooks commonly used by undergraduate students in North America to see how much space is devoted to these topics. The study finds that Cost/Managerial Accounting textbooks have the highest coverage (frequencies) related to sustainability and environmental topics.

publication date

  • January 1, 2019

Digital Object Identifier (DOI)

start page

  • 63

end page

  • 80

volume

  • 16