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ERIC Number: EJ1108824
Record Type: Journal
Publication Date: 2013
Pages: 16
Abstractor: As Provided
ISSN: ISSN-0963-9284
Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?
Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin
Accounting Education, v22 n4 p366-381 2013
We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the rhetoric of sustainability is manifest in a greater emphasis on environmental performance by students and practitioners. In an evaluation task using a balanced scorecard we found that third-year accounting students in Australia and Germany recognised lead performance indicators, and penalised poor environmental performance, more than did first-year students. Experienced accounting controllers, however, placed less emphasis on environmental performance than did third-year accounting students. This suggests that the rhetoric taught in universities regarding the strategic importance of environmental performance exceeds the reality of organisational priorities, at least for now.
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Australia; Germany
Grant or Contract Numbers: N/A