Training Accountants to Ensure a Sustainable Future. Evaluating the Integration of Knowledge and Skills Needed for Sustainability Reporting in Education

Autor: Nicolae BOBIȚAN, Diana DUMITRESCU
Jazyk: English<br />Romanian; Moldavian; Moldovan
Rok vydání: 2024
Předmět:
Zdroj: CECCAR Business Review, Vol 5, Iss 8, Pp 2-11 (2024)
Druh dokumentu: article
ISSN: 2668-8921
DOI: 10.37945/cbr.2024.08.01
Popis: Achieving sustainability is a priority in the global business environment. As a result, the role of professional accountants has become crucial in preparing ESG (environmental, social, and governance) reporting. This study evaluates whether current professional education adequately prepares accountants to meet the expectations of sustainability reporting. By examining curriculum integration, professional training, practical application, regulatory competence, and stakeholder communication, this research aims to assess the readiness of accountants to “save the world” through effective sustainability reporting. A qualitative approach was chosen to gain in-depth insights into the perceptions, experiences, and practices of accounting professionals, educators, and stakeholders regarding ESG integration in accounting education and practice.
Databáze: Directory of Open Access Journals