Examining the extent to which Australian universities are delivering sustainability accounting education: the perspectives of academic staff

Examining the extent to which Australian universities are delivering sustainability accounting education: the perspectives of academic staff

The purpose of this study is to evaluate the extent to which Australian universities provide sustainability accounting education and at the same time assess the level of effectiveness and commitment among university academic staff in implementing and enhancing sustainability accounting education. Both qualitative and quantitative research methodologies were used. Primary data were collected from randomly selected academic staff teaching in accounting faculties in different Australian universities. The study used survey questionnaires to gather responses from the target population. Also, a documentary analysis method was employed to compare the new findings with the findings of previous related studies. The data from primary sources were analysed through statistical tools while a content analysis approach was adopted in examining secondary data. The documentary analysis revealed that very few (that is, ten out of forty-one) Australian universities offered sustainability accounting. A significant number of participants stated that most of the academic staff were incompetent and not very effective in supporting the incorporation of sustainability accounting courses into their accounting curriculum. Study findings imply there are six hindrances subverting efforts of introducing sustainability accounting education in Australian universities: i. overcrowded accounting curriculum, ii. difficulty in creating an entirely new sustainability course, iii. lack of experts in the sustainability area, iv. financial issues, v. poor relations established between different stakeholders, and vi. lack of employer demand to hire graduates with sustainability reporting knowledge. Proposed practical and proven solutions to such hindrances are: i. establish a stronger relationship between stakeholders, ii. outsource experts in sustainability accounting from other countries, iii. higher education should include reformulation of law and regulations to facilitate the incorporation of sustainability courses in its accounting programs, and iv. increase the demand for sustainability accounting knowledge by employers.