Accounting curricula and climate crisis: Evidence from Australia and New Zealand

Motivated by growing calls for the changing role of accountants to support organisations in recording, reporting, and managing climate-related impacts, this study audits the integration of climate change topics in accounting curricula in Australian and New Zealand universities. Based on the contextual thematic analysis of the unit-level intended learning outcomes (ILOs) of 573 accounting subjects from 36 Australian and 6 New Zealand universities, we find that, despite growing calls to broaden the scope of accounting education, climate change and sustainability-related topics are not provided adequate focus in accounting courses taught in Australian and New Zealand universities. Although the occasional instances of the superficial appearance of sustainability in ILOs may give an indication that accounting is broadening, there is still a lot to be done by accounting disciplines in Australia and New Zealand to transform accounting curricula that assist in combating climate change by producing accounting professionals who can assist organisations in addressing the associated risks with climate change. The findings of this study will be useful for universities that are willing to integrate climate change and sustainability in their accounting offerings and
for professional accounting bodies that are responsible for developing accounting programs for students seeking to become professional accountants.