Loading...
Please wait, while we are loading the content...
Similar Documents
Introducing Sustainability Reporting into the Financial Accounting Curriculum
| Content Provider | Semantic Scholar |
|---|---|
| Author | Schlesinger, Warren Ithaca, Patricia |
| Copyright Year | 2013 |
| Abstract | Sustainability reporting or corporate responsibility reporting is a fact of life for the vast majority of major American corporations. According to the 2011 KPMG Report on Corporate Responsibility Reporting, 95% of the world’s 250 largest corporations now report on their corporate social activities. All of the Big Four international accounting firms, PwC, KPMG, E&Y, and Deloitte, offer services in the area of sustainability and corporate responsibility reporting. Where in the core business school curriculum should corporate responsibility reporting be introduced? This paper will describe two efforts the School of Business at Ithaca College made to introduce corporate sustainability reporting in its introductory financial accounting classes. INTRODUCING SUSTAINABILITY INTO THE FINANCIAL ACCOUNTING CURRICULUM The first effort in 2011 can only be described as an abject failure. But failure is a great motivator and great training for moving up the learning curve. This paper will describe the effort made to introduce sustainability reporting in the 2011 introductory financial accounting course, how it was assessed, and why it was evaluated as having failed. The paper will then describe the lessons learned and the very different 2012 effort to introduce corporate social responsibility reporting. The 2011 effort used a traditional evening lecture format in a large auditorium setting with faculty and student presenters whereas the 2012 effort focused on active learning using a case study. The 2012 model required each faculty member to take responsibility for covering the topic in his or her own classes, for students to do outside readings, and students were required to work together in groups to analyze and present their findings from a corporate responsibility reporting case. The paper reports how the fall 2012 effort to cover corporate responsibility reporting in the financial accounting classes was assessed and the results of that assessment. Suggestions will be offered on how other schools might incorporate this approach into their financial accounting classes. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://asbbs.org/files/ASBBS2013/PDF/S/Schlesinger_Libby_Geiszler(P405-409).pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
