dc.contributor.author | Berg, Terje | |
dc.contributor.author | Lyngstadås, Hakim | |
dc.date.accessioned | 2024-02-21T08:38:53Z | |
dc.date.available | 2024-02-21T08:38:53Z | |
dc.date.created | 2023-10-19T09:09:16Z | |
dc.date.issued | 2023 | |
dc.identifier.issn | 0963-9284 | |
dc.identifier.uri | https://hdl.handle.net/11250/3118871 | |
dc.description.abstract | This article addresses how and why introductory management accounting courses could contribute to sustainable literacy. Drawing on pragmatic constructivism we develop a course design. We base our discussions on teaching experience from two Business Schools. The proposed course design discusses sustainability around five common themes; (i) fundamental concepts, (ii) what are ‘net income’ and ‘value creation’, (iii) product costing and short-term decision-making, (iv) capital budgeting decisions, and (v) performance measurement. We demonstrate that it is possible to introduce sustainability and how it also allows for a better understanding of management accounting as such. Fundamentally, it is illustrated that critical thinking can be integrated at an introductory level in a management accounting course. As such, this study helps develop students’ sustainable literacy. By allowing sustainability to be a natural part of the standard subjects, the article claims that the subject area contributes to the future demands on management accountants as well. | en_US |
dc.language.iso | eng | en_US |
dc.publisher | Taylor and Francis | en_US |
dc.rights | Navngivelse 4.0 Internasjonal | * |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/deed.no | * |
dc.title | We’re only in it for the money? Developing sustainable literacy through management accounting curriculum | en_US |
dc.title.alternative | We’re only in it for the money? Developing sustainable literacy through management accounting curriculum | en_US |
dc.type | Journal article | en_US |
dc.type | Peer reviewed | en_US |
dc.description.version | publishedVersion | en_US |
dc.source.journal | Accounting Education | en_US |
dc.identifier.doi | 10.1080/09639284.2023.2270475 | |
dc.identifier.cristin | 2186172 | |
cristin.ispublished | true | |
cristin.fulltext | original | |
cristin.qualitycode | 1 | |