Revista de Contabilidad: Spanish Accounting Review (Aug 2011)

Constructing new accountants: the role of sustainability education

  • Manuel Fernández Chulián

DOI
https://doi.org/10.1016/S1138-4891(11)70034-6
Journal volume & issue
Vol. 14, no. S1
pp. 241 – 265

Abstract

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This paper responds to recurrent calls from academic and political spheres on the need for change in the education of future executives. It concludes that the inclusion in the accounting syllabus of the accounting for sustainability course, which is designed to be taught through learning based on intellectual development and dialogical education, will stimulate change in the values held by future managers leading to the re-humanization of accounting and its role as a useful tool for society. The course will also allow teachers to contribute to the Social Accounting project through their direct engagement in the changing values of future generations of accountants.

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