Reflections of Sustainability on Accounting Curricula: A Research at Universities in Turkey

Funda Özçelik

Makale detayları

Reflections of Sustainability on Accounting Curricula: A Research at Universities in Turkey

Yazarlar:

Funda Özçelik

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi:

Yönetim ve Ekonomi Dergisi Vol.31 Issue 2, pp.325-346

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001321611

pISSN:

1302-0064

Anahtar kelimeler:

Özet:

 The responsibilities of the accounting function have increased in line with the corporate sustainability activities of businesses and demands of stakeholders, to include the preparation of sustainability and integrated reports in addition to the preparation of financial reports, which reveals the need to integrate sustainability issues into the accounting curricula at universities. This study aims to determine the extent to which sustainability-related accounting courses are included in the undergraduate and graduate curricula of the business administration, and accounting and finance management departments of state and foundation universities in Turkey. Among the 134 universities, sustainability-related accounting courses are found in the undergraduate, master, and doctoral curricula of 25 universities, of which 23 are state, and 2 are foundation universities. It has been determined that related accounting courses are included in the curricula at the undergraduate level in 11 universities, at the masters level in 11 universities, and at the doctoral level in 10 universities.

 The responsibilities of the accounting function have increased in line with the corporate sustainability activities of businesses and demands of stakeholders, to include the preparation of sustainability and integrated reports in addition to the preparation of financial reports, which reveals the need to integrate sustainability issues into the accounting curricula at universities. This study aims to determine the extent to which sustainability-related accounting courses are included in the undergraduate and graduate curricula of the business administration, and accounting and finance management departments of state and foundation universities in Turkey. Among the 134 universities, sustainability-related accounting courses are found in the undergraduate, master, and doctoral curricula of 25 universities, of which 23 are state, and 2 are foundation universities. It has been determined that related accounting courses are included in the curricula at the undergraduate level in 11 universities, at the masters level in 11 universities, and at the doctoral level in 10 universities.

 The responsibilities of the accounting function have increased in line with the corporate sustainability activities of businesses and demands of stakeholders, to include the preparation of sustainability and integrated reports in addition to the preparation of financial reports, which reveals the need to integrate sustainability issues into the accounting curricula at universities. This study aims to determine the extent to which sustainability-related accounting courses are included in the undergraduate and graduate curricula of the business administration, and accounting and finance management departments of state and foundation universities in Turkey. Among the 134 universities, sustainability-related accounting courses are found in the undergraduate, master, and doctoral curricula of 25 universities, of which 23 are state, and 2 are foundation universities. It has been determined that related accounting courses are included in the curricula at the undergraduate level in 11 universities, at the masters level in 11 universities, and at the doctoral level in 10 universities.

 İşletmelerin kurumsal sürdürülebilirlik faaliyetlerinin ve paydaşların talepleri doğrultusunda muhasebe fonksiyonunun sorumluluklarının, finansal raporların hazırlanmasına ilave olarak sürdürülebilirlik ve entegre raporlarının hazırlanmasını da kapsayacak şekilde artması, üniversitelerdeki muhasebe müfredatlarına sürdürülebilirlik konularının entegre edilmesi gereksinimini ortaya çıkarmaktadır. Bu çalışma ile Türkiyedeki devlet ve vakıf üniversitelerinin, işletme ve muhasebe ve finans yönetimi bölümlerinin lisans ve lisansüstü müfredatlarında, sürdürülebilirliğe yönelik muhasebe derslerine ne ölçüde yer verildiğinin tespit edilmesi amaçlanmıştır. Çalışma kapsamına alınan 134 üniversiteden 23ü devlet ve 2si vakıf üniversitesi olmak üzere toplam 25 üniversitenin lisans, yüksek lisans ve doktora program müfredatlarında sürdürülebilirliğe yönelik muhasebe derslerine rastlanmıştır. İlgili derslerin 11 üniversitede lisans, 11 üniversitede yüksek lisans ve 10 üniversitede doktora düzeyindeki müfredatlarda yer aldığı tespit edilmiştir.

Makale detayları

Reflections of Sustainability on Accounting Curricula: A Research at Universities in Turkey

Yazarlar:

Funda Özçelik

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi:

Yönetim ve Ekonomi Dergisi Vol.31 Issue 2, pp.325-346

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001321611

pISSN:

1302-0064

Environmental accounting

sustainability accounting

sustainability reporting

integrated reporting.Çevre muhasebesi

sürdürülebilirlik muhasebesi

sürdürülebilirlik raporlaması

entegre raporlama

Sayı

Makale detayları

Yazarlar: Funda Özçelik

Yayıncı: Manisa Celal Bayar University

Ana Başlıklar: Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi: Yönetim ve Ekonomi Dergisi Vol.31 Issue 2, pp.325-346

Belge Tipi: Makale

Yayın Tarihi: 6/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001321611

pISSN: 1302-0064

Sayı

Yazarlar:

Funda Özçelik

Yayıncı:

Manisa Celal Bayar University

Ana Başlıklar:

Sürdürülebilirlik Muhasebesi ve Raporlama

Dergi:

Yönetim ve Ekonomi Dergisi Vol.31 Issue 2, pp.325-346

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001321611

pISSN:

1302-0064