Muhasebe Eğitiminde “Sürdürülebilirlik” – Türkiye’deki Üniversitelerde Bir Araştırma

Günümüzde sürdürülebilirlik konusunun önem kazanmasıyla birlikte, işletmelerde finansal raporlamanın yanı sıra finansal olmayan bilginin raporlanmasına yönelik düzenlemeler de yapılmaya başlanmıştır. Geleceğin yöneticilerini yetiştiren yüksek öğretim kurumlarından bu gelişmelere ayak uyduran bir eğitim vermesi beklenmektedir. Bu kapsamda, üniversitelerin özellikle işletme eğitimi veren fakülte ve bölümlerindeki akademik müfredatlara sürdürülebilirlik konusunu ayrı bir ders olarak veya muhasebe ile bağlantılı olarak diğer derslere entegre etmeleri gerekmektedir. Türkiye’de AACSB’ye üye olan (14), lisans düzeyinde muhasebe bölümü olan AACSB üyesi olmayan (18) ve lisanüstü muhasebe programı bulunan araştırma üniversitelerinin (9) akademik müfredatlarında sürdürülebilirliğin muhasebe derslerine ne ölçüde entegre edildiğinin incelendiği çalışmanın sonuçlarına göre, 5 AACSB üyesi, 1 AACSB üyesi olmayan ve 1 araştırma üniversitesinde sürdürülebilirlik dersinin ayrı olarak müfredatta yer aldığı tespit edilmiştir. Müfredatların birçoğunda, sürdürülebilirlikle bağlantılı olan etik, kurumsal yönetim, sosyal sorumluluk, çevre muhasebesi gibi derslerin bulunduğu saptanmıştır.

Anahtar Kelimeler:

Muhasebe Eğitimi, Sürdürülebilirlik, Finansal Olmayan Raporlama

“Sustainability” in Accounting Education – Research in Turkish Universities

Nowadays, with the importance of sustainability, regulations and practices for non-financial reporting have been in force. Higher education institutions that educate future executives are expected to provide an education that follows these new developments. Within this context, universities should better offer an independent course for sustainability or integrate it into relevant accounting courses in academic curricula, especially in business schools. According to the results of this study, which examined the extent to which sustainability is integrated into accounting courses in the academic curricula of 14 AACSB member universities, 18 non-AACSB member universities having accounting undergraduate programs and 9 research universities offering accounting graduate programs, it has been revealed that there are direct sustainability courses in 5 AACSB, 1 non-AACSB member university and 1 research university. In most of the universities, sustainability-related courses such as ethics, corporate governance, social responsibility, environmental accounting are offered in the academic curricula.

Keywords:

Accounting Education, Sustainability, Non-financial Reporting,

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