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Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

Author

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  • Monte Wynder
  • Kai-Uwe Wellner
  • Karin Reinhard

Abstract

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.

Suggested Citation

  • Monte Wynder & Kai-Uwe Wellner & Karin Reinhard, 2013. "Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 366-381, August.
    • Handle: RePEc:taf:accted:v:22:y:2013:i:4:p:366-381
    DOI: 10.1080/09639284.2013.817802
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    Cited by:

    1. Chiara Mio & Antonio Costantini & Silvia Panfilo, 2022. "Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 367-384, March.
    2. Stefan Schaltegger, 2013. "Sustainability Education and Accounting Experience. What Motivates Higher Valuation of Environmental Performance?," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 385-387, August.
    3. Monte Wynder, 2013. "Will Rhetoric ever Become Reality? A Rejoinder to Larrinaga and Schaltegger," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 388-390, August.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    5. Vanini, Ute & Bochert, Saskia, 2024. "Integration of sustainability issues into management accounting textbooks," Journal of Accounting Education, Elsevier, vol. 66(C).

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