ABSTRACT

Accounting has been accused of being a cause of unsustainable management (e.g. Gray, 1990; Bebbington et al., 1994), but is also seen as being a means to support corporate sustainability and improvement (e.g. Burritt and Schaltegger, 2010; Schaltegger and Burritt, 2010; Hopwood, Unermann and Fries, 2012). In both views the introduction of environmental and sustainability topics in accounting education is widely supported. An investigation into whether sustainability education and practical accounting experience motivate students and practitioners to place a larger emphasis on environmental performance or whether this is not the case is thus more than welcome.