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Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies

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  • Andrea Coulson
  • Ian Thomson

Abstract

This paper documents the dialogic design of an honours level undergraduate degree course, Accounting and Sustainability. The course was designed as part of our individual commitment, supported by the wider department, to introduce elements of dialogic education (Freire, 1970, Pedagogy of the Oppressed, London: Penguin) into the accounting curriculum and make praxis an integral part of the students' learning experience (Thomson and Bebbington, 2004, It doesn't matter what you teach? Critical Perspectives on Accounting, 15(4-5), pp. 609-628). The main component of the course was a large group collaborative project to produce a shadow account (see for example Dey, 2003, Corporate 'silent' and 'shadow' social accounting, Social and Environmental Accounting Journal, 23(2), pp. 6-10; Gray, 1997, The silent practice of social accounting and corporate social reporting in companies, in: S. Zadek et al. (Eds) Building Corporate Accountability: Emerging Practices in Social and Ethical Accounting, Auditing and Reporting, London: Earthscan) on a major UK company, Sainsbury plc. The paper details the range of learning activities, delivery mechanisms and assessment processes developed to encourage a more dialogic educative experience in this course. Recounting our experiences and describing student outcomes may prove useful to others in designing courses in this specific subject area or more generally in other accounting courses. With this in mind a number of key issues associated with moving towards a dialogic approach are presented in the concluding section.

Suggested Citation

  • Andrea Coulson & Ian Thomson, 2006. "Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 261-273.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:3:p:261-273
    DOI: 10.1080/09639280600850695
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    References listed on IDEAS

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    1. Medawar, Charles, 1976. "The social audit: A political view," Accounting, Organizations and Society, Elsevier, vol. 1(4), pages 389-394, October.
    2. Harte, G. F. & Owen, D. L., 1987. "Fighting de-industrialisation: The role of local government social audits," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 123-141, March.
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    Cited by:

    1. Michael Musov, 2017. "It Doesn’t Matter How We Assess the Competencies in Accounting Education?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 429-448, September.
    2. Cuenca Botey, Luis Emilio & Célérier, Laure, 2023. "On the relentless labour of deconstructing domination logics: The case of decolonial critical accounting research in South America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    3. Wyness, Lynne & Dalton, Fiona, 2018. "The value of problem-based learning in learning for sustainability: Undergraduate accounting student perspectives," Journal of Accounting Education, Elsevier, vol. 45(C), pages 1-19.
    4. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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