For a Pragmatist Approach to Teaching Accounting for Sustainable Development - Archive ouverte HAL
Communication Dans Un Congrès Année : 2024

For a Pragmatist Approach to Teaching Accounting for Sustainable Development

Résumé

This paper addresses the issue of teaching accounting for sustainable development (or social and environmental accounting). The term "accounting" encompasses, in its broadest sense, financial and managerial accounting, management control, and audit, with specific adaptations for sustainable development. We approach the question of the content of accounting courses and the articulation between financial and non-financial accounting in a dynamic context where even the teacher is in a learning position. In the first part, we formulate content proposals for an accounting curriculum. Reflection on these proposals then leads us to the concepts of inquiry and semiotic mediation (Lorino, 2009, 2020) as investigation tools. We present them in the second part, reflecting on how to apply them in the courses. Finally, in the third part, we discuss examples of education approaches based on these concepts.
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hal-04824073 , version 1 (06-12-2024)

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  • HAL Id : hal-04824073 , version 1

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Nicolas Antheaume, Rima El Sayed. For a Pragmatist Approach to Teaching Accounting for Sustainable Development. 34th International Congress on Social and Environmental Accounting Research, Centre for Social and Environmental Accounting Research, Aug 2024, St Andrews, United Kingdom. ⟨hal-04824073⟩
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