Incorporating Sustainability Issues into the Financial Accounting Curriculum

Autor/inn/en	Haskin, Daniel L.; Burke, Megan M.
Titel	Incorporating Sustainability Issues into the Financial Accounting Curriculum
Quelle	In: American Journal of Business Education, 9 (2016) 2, S.49-56 (8 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Accounting; Business Administration Education; Sustainability; College Curriculum; Social Responsibility; Corporations; Standards; Governing Boards; Credibility + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Nachhaltigkeit; Soziale Verantwortung; Unternehmen; Standard; Governing body; Governing bodies; Leitungsgremium; Glaubwürdigkeit
Abstract	Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board (SASB). The development of the SASB provides us with a framework to enhance the credibility and provide assurance for corporate social responsibility and sustainability reporting. A suggested outline for including sustainability reporting in a financial accounting course is presented. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01