Skip to main content
View expanded cover

Handbook of Theory and Practice of Sustainable Development in Higher Education pp 119–136Cite as

Developing Sustainability Competence for Future Professional Accountants: The Integrative Role of an Undergraduate Program

Part of the World Sustainability Series book series (WSUSE)

Abstract

To instigate the conception of sustainability in education, it takes a top-down commitment from the administration of a tertiary institution as well as a bottom-up initiative stimulating interests of its faculty and students to collaborate learning proactively. This Chapter aims to develop a conceptual framework that adopts a model of knowledge development for the attraction of sustainability competence of a new generation of professional accountants. A personal knowledge management model is advocated for students of a tertiary education program to develop their explicit and tacit knowledge needed for sustainability competence. Through a case study of an undergraduate program in accountancy in Hong Kong, it highlights the integrative role of an undergraduate program that is designed with an emphasis on the ethical aspects of corporate social responsibility (CSR) and knowledge about sustainability. Standalone compulsory and elective courses integrated with a program of learning and teaching activities with involvement of students would engender a dynamic process for sustainability competence as a higher order of learning beyond the confines of vocational education. The significance of pertinent faculty research activities and transferring contemporary knowledge about sustainability with local relevance is pointed out.

Keywords

  • Sustainability competence
  • Tertiary institution
  • Personal knowledge management
  • Accounting education

This is a preview of subscription content, access via your institution.

Chapter
USD   29.95
Price excludes VAT (USA)
  • DOI: 10.1007/978-3-319-47868-5_8
  • Chapter length: 18 pages
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
eBook
USD   149.00
Price excludes VAT (USA)
  • ISBN: 978-3-319-47868-5
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book
USD   199.99
Price excludes VAT (USA)
Hardcover Book
USD   279.99
Price excludes VAT (USA)
Learn about institutional subscriptions
Fig. 1
Fig. 2

Notes

  1. 1.

    COSO released a paper in 2013 titled “Integrating the triple bottom line into an enterprise risk management program” emphasizing the growing significance of sustainability risk.

  2. 2.

    According to HKICPA, its total membership number reached 36,867, while practising members increased to 4223, with 2219 firm and corporate practices as at end-April 2014 (http://hong-kong-economy-research.hktdc.com/business-news/article/Hong-Kong-Industry-Profiles/Accounting-Industry-in-Hong-Kong/hkip/en/1/1X000000/1X003UJZ.htm#sthash.Fpb8wL4h.dpuf).

References

  • Ambrose, S. A., Bridges, M. W., DiPietro, M., Lovett, M. C., Norman, M. K., & Mayer, R. E. (2010). How learning works: Seven research-based principles for smart teaching. San Francisco, U.S.: John Wiley and Sons, Inc.

    Google Scholar 

  • Avery, S., Brooks, R., Brown, J., Dorsey, P. & O’ Connor, M. (2001). Personal knowledge management: framework for integration and partnerships. In P. Smith (Eds.), Proceedings of the association of small computer users in education conference at North Myrtle Beach (pp. 29–39). SC, 10–14 June.

    Google Scholar 

  • Bebbington, J. (1997). Engagement, education and sustainability: A review essay on environmental accounting. Accounting, Auditing & Accountability Journal, 10(3), 365–381.

    CrossRef  Google Scholar 

  • Brundiers, K., Wiek, A., & Redman, C. L. (2010). Real-world learning opportunities in sustainability: from classroom into the real world. International Journal of Sustainability in Higher Education, 11(4), 308–324.

    CrossRef  Google Scholar 

  • Chaplin, G., & Wyton, P. (2014). Student engagement with sustainability: Understanding the value–action gap. International Journal of Sustainability in Higher Education, 15(4), 404–417.

    CrossRef  Google Scholar 

  • Chatzkel, J. L. (2003). Knowledge capital: How knowledge-based enterprises really get built: How knowledge-based enterprises really get built. New York: Oxford University Press.

    Google Scholar 

  • Cheetham, G., & Chivers, G. (1996). Towards a holistic model of professional competence. Journal of European Industrial Training, 20(5), 20–30.

    Google Scholar 

  • Cheetham, G., & Chivers, G. (2005). Professions, competence and informal learning. Cheltenham: Edward Elgar Publishing.

    Google Scholar 

  • Cheong, R. K. F., & Tsui, E. (2010). The roles and values of personal knowledge management: An exploratory study. Journal of Information and Knowledge Management Systems, 40(2), 204–227.

    Google Scholar 

  • Fleming, D. (1991). The concept of meta-competence. Competence and Assessment, 16, 7–10.

    Google Scholar 

  • Garner, S. (2010). Personal knowledge management and student learning. Journal of Business & Economics Research, 8(12), 43–48.

    Google Scholar 

  • Gray, R. (2013). Sustainability + accounting education: The elephant in the classroom. Accounting Education, 22(4), 308–332.

    CrossRef  Google Scholar 

  • Greenwood, D. J., & Levin, M. (2007). Introduction to action research (2nd ed.), Thousand Oaks, Calif.: Sage.

    Google Scholar 

  • HKEC (Hong Kong Exchanges and Clearing). (2015). Consultation paper: Review of the environmental, social and governance reporting guide. Hong Kong Exchanges and Clearing Limited, Hong Kong.

    Google Scholar 

  • Hughes II, K.E., & Pate, G.R. (2013). Moving beyond student ratings: A balanced scorecard approach for evaluating teaching performance. Issues in Accounting Education, 28(10), 49–75.

    Google Scholar 

  • IFAC (International Federation of Accountants). (2011). Sustainability framework 2.0: Professional accountants as integrators. Professional Accountants in Business Committee, New York.

    Google Scholar 

  • IFAC (International Federation of Accountants). (2015). Accounting for sustainability: From sustainability to business resilience. New York: The International Federation of Accountants.

    Google Scholar 

  • Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. New Jersey: Prentice-Hall.

    Google Scholar 

  • Kwok, J. M. L., Wong, M. M. C., & Ng, P. M. L. (2014). Don’t hide our students’ competencies: The importance to establish the hidden competence. Public Administration and Policy: An Asia-Pacific Journal, Special Issue on Tertiary Education of Public Administration and Policy, 17(2), 74–93.

    Google Scholar 

  • Lee, M. D. (2012). Manifestos for sustainable development: Student visioning of change through a geography course. In W. L. Filho (Ed.), Sustainable Development at Universities. New Horizons, Frankfurt am Main, Berlin, Bern, Brussels, New York, Oxford, Vienna: Peter Lang Scientific Publishers.

    Google Scholar 

  • Ng, A., Wong, H., & Wong, R. (2015). Dynamic performance measurement system for a self-financing tertiary institution: Integrating governance for quality and sustainability. Public Administration and Policy, 18(1), 62–74

    Google Scholar 

  • Nonaka, I., & Takeuchi, H. (1995). Knowledge-creating company: How Japanese companies create the dynamics of innovation. Oxford: Oxford University Press.

    Google Scholar 

  • Pauleen, D. (2009). Personal knowledge management. Online Information Review, 33(2), 221–224.

    CrossRef  Google Scholar 

  • Pettigrew, A. M. (1985). Contextualist research and the study of organizational change processes. In E. E. Lawler Jr., et al. (Eds.), Doing research that is useful for theory and practice (pp. 222–248). San Francisco: Jossey-Bass.

    Google Scholar 

  • Rieckmann, M. (2012). Future-oriented higher education: Which key competencies should be fostered through university teaching and learning? Futures, 44, 127–135.

    CrossRef  Google Scholar 

  • Robson, C. (2002). Real world research (2nd ed.). Oxford: Blackwell.

    Google Scholar 

  • UNPRI (United Nations Principles for Responsible Investment). (2015). http://www.unpri.org/. Last accessed 23 Dec 2015.

  • Wiek, A., Withycombe, L., & Redman, C. L. (2011). Key competencies in sustainability: A reference framework for academic program development. Sustainability Science, 6(2), 203–218.

    CrossRef  Google Scholar 

  • Wiek, A., Xiong, A., Brundiers, K., & van der Leeuw, A. (2014). Integrating problem- and project-based learning into sustainability programs. International Journal of Sustainability in Higher Education, 15(4), 431–449.

    CrossRef  Google Scholar 

  • Wu, Y. C. J., Shen, J. P., & Kuo, T. (2015). An overview of management education for sustainability in Asia. International Journal of Sustainability in Higher Education, 16(3), 341–353.

    CrossRef  Google Scholar 

  • Yin, R. K. (2003). Case study research: Design and method (3rd ed.) Sage, London.

    Google Scholar 

Download references

Author information

Authors and Affiliations

  1. School of Professional Education & Executive Development, College of Professional & Continuing Education, The Hong Kong Polytechnic University, Hong Kong, China

    Artie W. Ng, Tiffany C. H. Leung & Jack M. K. Lo

Authors
  1. Artie W. Ng
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Tiffany C. H. Leung
    View author publications

    You can also search for this author in PubMed Google Scholar

  3. Jack M. K. Lo
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Artie W. Ng .

Editor information

Editors and Affiliations

  1. FTZ-ALS, HAW Hamburg, Hamburg, Germany

    Walter Leal Filho

  2. Faculty of Engineering and Architecture, University of Passo Fundo , Passo Fundo, Rio Grande do Sul, Brazil

    Luciana Brandli

  3. Department of Life Sciences, Centre for Functional Ecology, University of Coimbra , Coimbra, Portugal

    Paula Castro

  4. Office of Sustainability, Massachusetts Institute of Technology , Cambridge, USA

    Julie Newman

Rights and permissions

Reprints and Permissions

Copyright information

© 2017 Springer International Publishing AG

About this chapter

Cite this chapter

Ng, A.W., Leung, T.C.H., Lo, J.M.K. (2017). Developing Sustainability Competence for Future Professional Accountants: The Integrative Role of an Undergraduate Program. In: Leal Filho, W., Brandli, L., Castro, P., Newman, J. (eds) Handbook of Theory and Practice of Sustainable Development in Higher Education . World Sustainability Series. Springer, Cham. https://doi.org/10.1007/978-3-319-47868-5_8

Download citation