Global Climate Change and Corporate Disclosure: pedagogical tools for critical accounting?

Anne Fearfull, Thereza Sales De Aguiar

    Research output: Contribution to journalArticle

    8 Citations (Scopus)

    Abstract

    Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students’ critical accounting perspectives.

    This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice. The use of GCC disclosure as an educational tool may (i) motivate students to understand the main concepts central to GCC issues; (ii) help to critique conservative accounting practices; (iii) guide critical engagement with organisational practices regarding GCC, and (iv) develop students’ interests in accounting for their carbon emissions decisions and activities.
    Original languageEnglish
    Pages (from-to)64-79
    JournalSocial and Environmental Accountability Journal
    Volume30
    Issue number2
    DOIs
    Publication statusPublished - 2010

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    Corporate disclosure
    Global climate change
    Critical accounting
    Check list
    Disclosure
    Accounting practices
    Education
    Social reporting
    Accounting education
    Conservative accounting
    Carbon emissions
    Environmental concern
    Organizational practices
    Emancipation
    Environmental reporting
    Exercise

    Cite this

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    title = "Global Climate Change and Corporate Disclosure: pedagogical tools for critical accounting?",
    abstract = "Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students’ critical accounting perspectives.This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice. The use of GCC disclosure as an educational tool may (i) motivate students to understand the main concepts central to GCC issues; (ii) help to critique conservative accounting practices; (iii) guide critical engagement with organisational practices regarding GCC, and (iv) develop students’ interests in accounting for their carbon emissions decisions and activities.",
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    Global Climate Change and Corporate Disclosure : pedagogical tools for critical accounting? / Fearfull, Anne; Sales De Aguiar, Thereza.

    In: Social and Environmental Accountability Journal, Vol. 30, No. 2, 2010, p. 64-79.

    Research output: Contribution to journalArticle

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    AU - Fearfull, Anne

    AU - Sales De Aguiar, Thereza

    PY - 2010

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    N2 - Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students’ critical accounting perspectives.This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice. The use of GCC disclosure as an educational tool may (i) motivate students to understand the main concepts central to GCC issues; (ii) help to critique conservative accounting practices; (iii) guide critical engagement with organisational practices regarding GCC, and (iv) develop students’ interests in accounting for their carbon emissions decisions and activities.

    AB - Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students’ critical accounting perspectives.This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice. The use of GCC disclosure as an educational tool may (i) motivate students to understand the main concepts central to GCC issues; (ii) help to critique conservative accounting practices; (iii) guide critical engagement with organisational practices regarding GCC, and (iv) develop students’ interests in accounting for their carbon emissions decisions and activities.

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