Sustainability Accounting Teaching Practices of Accountancy Instructors: An In-Depth Case Study of a Private Institution in Pasay City

Proponent/s Name/s (Last Name, First Name, Middle Initial)

Shawn Alexander G. Distor, National University- Mall of AsiaFollow
Jennifer Claire L. Li, National University- Mall of AsiaFollow
Juliah Christine O. Salcedo, National University- Mall of AsiaFollow

Document Type

Business Presentation

Research Advisor (Last Name, First Name, Middle Initial)

Victorio, Christine Nicole

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) has mandated that publicly listed companies 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 (AIs) in Pasay City. Guided by the Interdisciplinary Learning Environment framework, the study used semi-structured interviews and content analysis of instructional materials to investigate the 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 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

accounting education; accounting instructors; sustainability accounting; interdisciplinary teaching; Sustainable Development Goals