Accounting and Sustainability—A Pedagogical Experience in a Multicultural Context
摘要
Teaching methods must be innovative, promote forward thinking and enable the acquisition of higher order thinking skills, interdisciplinarity and the linking of local and global issues. Learning methods that emphasise interdisciplinarity and values and promote critical thinking, participatory action and medium and long-term planning are essential. Multilateral co-operation between schools and local stakeholders and authorities, scientific communities, the private sector and NGOs enables richer educational experiences that are closer to economic reality. This study aims to provide educational experiences in accounting and sustainability in a multicultural context. It reports on the experiences of five European higher education institutions (Portugal, Belgium, Finland, Spain and France) as part of a project that began in 2012 and is carried out annually. Each year, around 80 students and 10 teachers take part in this project to analyse the sustainability strategy of real companies in each country and compare best practises. Topics such as the Sustainable Development Goals, circular economy, non-financial reporting, auditing of sustainability reports and others are covered. The aim of this study is to present to the academic world a real example of an educational innovation project that has borne real and concrete fruit. Apart from the fact that this project also includes European countries, we believe that this study could inspire new similar projects around the world, especially in the Asia-Pacific region, and contribute to prosperity and peace.