Sustainability Accounting Teaching Practices of Accountancy Instructors: An In-Depth Case Study of a Private Institution in Pasay City
Document Types
Paper Presentation
School Name
National University - Mall of Asia
Track or Strand
Accountancy, Business, and Management (ABM)
Research Advisor (Last Name, First Name, Middle Initial)
Victorio, Christine Nicole
Start Date
25-6-2025 1:00 PM
End Date
25-6-2025 2:30 PM
Zoom Link/ Room Assignment
Meeting link: https://zoom.us/j/93557679081?pwd=m9SvbbrXAaTpCxHAqRUrgcOB9M005U.1 Meeting ID: 935 5767 9081 Passcode: 7thRCBPR1
Abstract/Executive Summary
Sustainability Accounting (SA) is at the forefront of modern financial discourse with connection to the Sustainable Development Goals 4, 8, and 12. In the Philippines, the Securities and Exchange Commission (SEC) mandated publicly listed companies to include sustainability reporting in their disclosures. As future frontrunners of the profession, upcoming accountants (UA) must possess a comprehensive understanding of SA to effectively adapt to its emerging global prominence. This in-depth case study explores teaching practices of selected accounting instructors (AI) in Pasay City. Guided by the Interdisciplinary Learning Environment framework, the study used semi-structured interview and content analysis of instructional materials to investigate teaching practices of instructors. Three core themes emerged: Interdisciplinary Learning Design, Instructor Role and Design Leadership, and Cross-Disciplinary Thinking Techniques. Results show that sustainability concepts such as the corporate social responsibility, ethical reasoning, and non-financial disclosures were embedded across both accounting and business-oriented subjects. Interactive methods, including case studies, simulations, and project-based exercises, were employed to cultivate critical thinking, analytical skills, and professional skepticism. Despite facing challenges such as students’ initial narrow perceptions of accounting as purely financial and the need for continual curricular updates, the instructors’ strategies effectively merged traditional accounting content with emerging sustainability requirements. This study affirms the role of instructors as curriculum designers and sustainability champions. It concludes by recommending experiential methods, curriculum development, and continuous faculty training to further institutionalize sustainability accounting education and advance Sustainable Development Goals 4, 8, and 12.
Keywords
sustainability accounting; interdisciplinary teaching; accounting education; Sustainable Development Goals; accounting instructors
Research Theme (for Paper Presentation and Poster Presentation submissions only)
21st Century Learning and Innovations (CLI)
Initial Consent for Publication
yes
Statement of Originality
yes
Sustainability Accounting Teaching Practices of Accountancy Instructors: An In-Depth Case Study of a Private Institution in Pasay City
Sustainability Accounting (SA) is at the forefront of modern financial discourse with connection to the Sustainable Development Goals 4, 8, and 12. In the Philippines, the Securities and Exchange Commission (SEC) mandated publicly listed companies to include sustainability reporting in their disclosures. As future frontrunners of the profession, upcoming accountants (UA) must possess a comprehensive understanding of SA to effectively adapt to its emerging global prominence. This in-depth case study explores teaching practices of selected accounting instructors (AI) in Pasay City. Guided by the Interdisciplinary Learning Environment framework, the study used semi-structured interview and content analysis of instructional materials to investigate teaching practices of instructors. Three core themes emerged: Interdisciplinary Learning Design, Instructor Role and Design Leadership, and Cross-Disciplinary Thinking Techniques. Results show that sustainability concepts such as the corporate social responsibility, ethical reasoning, and non-financial disclosures were embedded across both accounting and business-oriented subjects. Interactive methods, including case studies, simulations, and project-based exercises, were employed to cultivate critical thinking, analytical skills, and professional skepticism. Despite facing challenges such as students’ initial narrow perceptions of accounting as purely financial and the need for continual curricular updates, the instructors’ strategies effectively merged traditional accounting content with emerging sustainability requirements. This study affirms the role of instructors as curriculum designers and sustainability champions. It concludes by recommending experiential methods, curriculum development, and continuous faculty training to further institutionalize sustainability accounting education and advance Sustainable Development Goals 4, 8, and 12.
https://animorepository.dlsu.edu.ph/conf_shsrescon/2025/bus_research/5
