Sustainability accounting courses, Talloires Declaration and academic research
Notice bibliographique
Résumé
Purpose The purpose of this article is to identify the offering and nature (scope) of sustainability accounting courses at universities that have signed the Talloires Declaration and also at universities with prominent sustainability accounting researchers' affiliations. For this purpose a university web sites content analysis for sustainability accounting courses was conducted. This study can be replicated in order to evaluate web sites disclosures by universities across disciplines in relation to sustainability education. It can also be replicated to assess the theoretical versus implemented scope of sustainability education, and to determine the impact of prominent researchers in the area of sustainability education. Design/methodology/approach Talloires Declaration signatories' universities' web sites were searched for information regarding sustainability accounting subjects. A search was also conducted for the Curriculum Vitae and profile of prominent sustainability accounting researchers to collect data on involvement in sustainability accounting education by these researchers. The findings regarding the offering of a sustainability accounting course and its nature and scope (if found on the web sites) are presented in this article. Findings It is found that less than 30 per cent of the Talloires Declaration universities' web sites in Canada, USA, United Kingdom and Australia have information on sustainability accounting education in various forms including stand alone subjects (all electives) and sustainability accounting embedded in other accounting and non accounting courses, with limited scope. This percentage was found to be substantially lower or non‐existent at universities from other countries. The probability of sustainability accounting education being offered at the post‐graduate level (specifically as a PhD programme) is much higher at universities that have a prominent research profile in the area. It is also found that sustainability accounting education is not offered in majority of the cases, at the undergraduate level at universities where prominent sustainability accounting researchers are based. The focus is on post‐graduate and research education rather than on undergraduate and course work education. Research limitations/implications A limitation of this study was the limited information available in English on universities' web sites from countries where English is not the primary language. Other technical limitations such as the absence of a search function on the university's web site were also found as a hindrance to data collection. Originality/value This paper addresses the existence and scope of sustainability accounting education, the gap between universities' expected comprehensive (including all disciplines) commitment to sustainability and the actual implementation of this commitment. It also addresses the absence of sustainability education involvement by prominent sustainability researchers and academics at the under graduate level.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,005 | 0,010 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,001 | 0,001 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,001 | 0,004 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,001 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».