ABSTRACT

The ecological approach views the integration of sustainability within the accounting curriculum as following the evolutionary process of organizational development. Ecologically, sustainability education can be best addressed through systemic/holistic integration into the accounting and business curriculum rather than in standalone courses. There is a substantial literature in both sociology and anthropology that can be applied to frame the development of sustainability education in accounting. Both sociological and anthropological approaches have the potential to study the relationship between ecology, sustainability reporting and accounting education, which advances the integration of sustainability into accounting education and professional practices. The integration of sustainability into the accounting curriculum has been influenced by evolutionary changes in natural and resources management, the environment and competitive forces, as well as other external factors that have shaped accounting education; the most notable is ethics, which preceded sustainability education and practice.