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Integration of sustainability issues into university training courses for accounting professionals in France
[Intégration des enjeux de durabilité dans les cursus de formations universitaires des professionnels de comptabilité en France]

Author

Listed:
  • Yulia Altukhova-Nys

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne, URCA - Université de Reims Champagne-Ardenne)

  • Julie Chassagne

    (REGARDS - Recherches en Économie Gestion AgroRessources Durabilité Santé- EA 6292 - URCA - Université de Reims Champagne-Ardenne - MSH-URCA - Maison des Sciences Humaines de Champagne-Ardenne - URCA - Université de Reims Champagne-Ardenne, URCA - Université de Reims Champagne-Ardenne)

  • Phu Dao-Le Flécher

    (UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

Abstract

Si nous observons une recrudescence de la réglementation dans le domaine du reporting de durabilité depuis les vingt dernières années, nombre d'études constatent des lacunes des enseignements spécialisés en matière de durabilité, notamment dans les cursus de formation initiale des professionnels de comptabilité. L'objectif de cet article est donc de proposer des pistes de réflexion sur l'intégration de la question de la durabilité dans les cursus de formation initiale des commissaires aux comptes, des experts-comptables et dans celui des métiers du chiffre en général. Après avoir réalisé un diagnostic des formations diplômantes en comptabilité-contrôleaudit au regard de la réglementation européenne en matière de reporting de durabilité et à l'aide d'une grille de lecture basée sur trois critères (durabilité forte, double matérialité et connectivité), nous proposons un schéma conceptuel permettant l'adaptation des cours de spécialité et une montée progressive en compétences des futurs professionnels de la comptabilité et de l'audit.

Suggested Citation

  • Yulia Altukhova-Nys & Julie Chassagne & Phu Dao-Le Flécher, 2023. "Integration of sustainability issues into university training courses for accounting professionals in France [Intégration des enjeux de durabilité dans les cursus de formations universitaires des p," Post-Print hal-04301717, HAL.
    • Handle: RePEc:hal:journl:hal-04301717
    Note: View the original document on HAL open archive server: https://hal.science/hal-04301717v1
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/13411 is not listed on IDEAS
    2. Ekins, Paul & Simon, Sandrine & Deutsch, Lisa & Folke, Carl & De Groot, Rudolf, 2003. "A framework for the practical application of the concepts of critical natural capital and strong sustainability," Ecological Economics, Elsevier, vol. 44(2-3), pages 165-185, March.
    3. Bastien David & Sophie Giordano-Spring, 2022. "Connectivité entre le reporting financier et extra-financier : une exploration à travers la comptabilité « climat »," ACCRA, Association francophone de comptabilité, vol. 28(4), pages 21-50.
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