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Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education

Author

Listed:
  • Nicolae BOBIȚAN

    (West University of Timișoara)

  • Diana DUMITRESCU

    (West University of Timișoara)

Abstract

Achieving sustainability is a priority in the global business environment. As a result, the role of professional accountants has become crucial in preparing ESG (environmental, social, and governance) reporting. This study evaluates whether current professional education adequately prepares accountants to meet the expectations of sustainability reporting. By examining curriculum integration, professional training, practical application, regulatory competence, and stakeholder communication, this research aims to assess the readiness of accountants to “save the world” through effective sustainability reporting. A qualitative approach was chosen to gain in-depth insights into the perceptions, experiences, and practices of accounting professionals, educators, and stakeholders regarding ESG integration in accounting education and practice.

Suggested Citation

  • Nicolae BOBIȚAN & Diana DUMITRESCU, 2024. "Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(8), pages 2-11, August.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:8:p:2-11
    DOI: 10.37945/cbr.2024.08.01
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    More about this item

    Keywords

    sustainability reporting; accounting education; professional accountant; ESG factors;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • A29 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Other
    • I29 - Health, Education, and Welfare - - Education - - - Other

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