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Embedding sustainability into practice : redesigning management accounting curriculum in higher educationRasnick, Deborah Laura 02 July 2013 (has links)
This study explores how higher education can enable the management accounting curriculum to include sustainability content and learning outcomes to encourage future accountants and leaders to use such information in organizational decision-making. It examines current systems thinking theories, and studies how the leverage points available through the management accounting function may assist organizations to embed sustainability into daily practice. To support this transformation, the research reviews the knowledge-base, activities, and tools of management accounting and suggests how to incorporate sustainability principles and criteria into the curriculum within a community college in British Columbia (BC) that has established sustainability as a strategic goal. Action research interviews explore how the management accounting curriculum within the school of business could be enhanced to support organizations - and by extension society - in embedding sustainability into practice, and identifies recommendations for curriculum re-design at the department level, and key elements of change-making to enable it.
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