Sustainability in accounting education given by Turkey higher education institutions

Abstract

Nowadays, sustainability and sustainable development objectives should become the focus of all operations. As a result of this requirement, the roles expected from the professional accountant and the competencies required by the professional accountant have changed. It is stated that professional accountants have important roles in creating value, maintaining value and reporting for all capital elements. In order to carry out these roles successfully, professional accountants should be trained in sustainability issues. In this study, it is aimed to examine the existence, number and intensity of courses related to sustainability in accounting curricula of higher education institutions in our country. For this purpose, criterion words related to sustainability themes were determined and accounting curricula were subjected to content analysis with Maxqda 2020 program using criterion words. According to the results of the analysis, it can be said that the number of courses related to sustainability has a very low percentage of the total number of courses in the curriculum.