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Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators
Journal article   Peer reviewed

Integrating ESG into the Accounting Curriculum: Insights from Accounting Educators

Valerie Simmons, Amanda Serafin, Ashley Stampone and Linette A. Rayeski
Issues in accounting education, Vol.39(2), pp.85-106
05/2024
DOI: https://doi.org/10.2308/ISSUES-2022-080
Web of Science ID: WOS:001221028000009

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Abstract

This study examines the current state of environmental, social, and governance (ESG) accounting education in university settings. We survey 452 accounting faculty to better understand how, when, and where ESG components are being integrated into the accounting curriculum, the current state of ESG integration, and implementation challenges. We find that few accounting departments have formally integrated ESG components into the accounting curriculum, although numerous faculty members have taught ESG topics through their own initiative. Results show that many accounting educators recognize the need for ESG instruction but lack the necessary resources and support. Survey findings reveal faculty perspectives regarding where and how ESG should be taught, implementation strategies, possible challenges, and resources needed. We provide an overview of the current ESG reporting environment, the position of the Association to Advance Collegiate Schools of Business, the status of the Uniform CPA Exam, and current ESG instructional resources.

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