An Assessment of the Growth in Coverage of Social and Environmental Issues in Graduate Accounting Courses

Y

10

Accounting; Course Content; Environmental Influences; Social Problems; Educational Trends; Educational Change; Hypothesis Testing; Content Analysis; Prediction; Business Administration Education; Graduate Students; Foreign Countries

United States; Canada; Mexico; Australia; Belgium; Brazil; China; Colombia; United Kingdom (England); Finland; France; Germany; Netherlands; India; South Korea; Japan; Pakistan; Philippines; United Kingdom (Scotland); Slovenia; South Africa; Spain; Switzerland

1936-346X

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of 2005, 2007 and 2009. We also examine the percentage of SEI coverage in accounting courses between 2007 and 2009. Our findings suggest that there was not an appreciable increase in the number of accounting courses dealing with SEI between 2005 and 2007, but that the increase was significant during the period from 2007 to 2009. Further, the increase over the four-year period from 2005 to 2009 was also significant. In addition, there is a significant increase in the percentage of SEI coverage in accounting courses between 2007 and 2009. Implications of these findings are discussed.

As Provided

25

2017

EJ1144051