Integrating Sustainability into Accounting and Finance Education: An Empirical Exploration of European Universities
摘要
Research and practice in accounting and finance are continuously evolving, in response to changing global needs and expectations. Particularly, since the early 2000s, sustainability has emerged as a key focus, driven by increasing legislative pressures and growing stakeholder interest, especially in Europe; more recently, frameworks and regulations, such as the European Green Deal and the Corporate Sustainability Reporting Directive, have played a pivotal role in shaping corporate strategies. As businesses increasingly embed sustainability into their strategies and day-to-day operations, universities play a crucial role in equipping future professionals to navigate these challenges. However, a key question arises: how effectively are universities designing their curricula to integrate sustainability into accounting and finance education? This study empirically explores how top-ranked European universities address this challenge, by analyzing a selection of institutions ranked in Business & Management Studies. It investigates whether these institutions embed sustainability within traditional accounting and finance master’s programs. By exploring this intersection of education and sustainability, the study provides insights into the extent to which universities prepare future managers and accounting/finance professionals to address sustainability challenges. The research contributes to understanding how top European universities integrate sustainability into accounting and finance education, highlighting their role in shaping the future.