Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

Autor/inn/en	Wynder, Monte; Wellner, Kai-Uwe; Reinhard, Karin
Titel	Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?
Quelle	In: Accounting Education, 22 (2013) 4, S.366-381 (16 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2013.817802
Schlagwörter	Accounting; Experience; Influences; Decision Making; Scores; Sustainability; College Students; Rhetoric; Foreign Countries; Business; Performance; Environmental Education; Australia; Germany + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Erfahrung; Influence; Einfluss; Einflussfaktor; Decision-making; Entscheidungsfindung; Nachhaltigkeit; Collegestudent; Rhetorik; Ausland; Business studies; Wirtschaft; Betriebswirtschaft; Achievement; Leistung; Umweltbildung; Umwelterziehung; Umweltpädagogik; Australien; Deutschland
Abstract	We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the rhetoric of sustainability is manifest in a greater emphasis on environmental performance by students and practitioners. In an evaluation task using a balanced scorecard we found that third-year accounting students in Australia and Germany recognised lead performance indicators, and penalised poor environmental performance, more than did first-year students. Experienced accounting controllers, however, placed less emphasis on environmental performance than did third-year accounting students. This suggests that the rhetoric taught in universities regarding the strategic importance of environmental performance exceeds the reality of organisational priorities, at least for now. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01