Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

Monte Wynder; Kai-Uwe Wellner; Karin Reinhard

doi:10.1080/09639284.2013.817802

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Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

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Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?

Monte Wynder, Kai-Uwe Wellner and Karin Reinhard

Accounting Education, Vol.22(4), pp.366-381

2013

DOI: https://doi.org/10.1080/09639284.2013.817802

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Abstract

balanced scorecard

education for sustainability

strategic performance measurement system

environmental performance

We are nearing the end of the United Nations' Decade of Education for Sustainable Development (2005-2014). There has been substantial rhetoric in education and business forums, and many universities have integrated sustainability into their accounting curricula, but what effect is accounting education having? This study considers whether the rhetoric of sustainability is manifest in a greater emphasis on environmental performance by students and practitioners. In an evaluation task using a balanced scorecard we found that third-year accounting students in Australia and Germany recognised lead performance indicators, and penalised poor environmental performance, more than did first-year students. Experienced accounting controllers, however, placed less emphasis on environmental performance than did third-year accounting students. This suggests that the rhetoric taught in universities regarding the strategic importance of environmental performance exceeds the reality of organisational priorities, at least for now

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Title: Rhetoric or Reality? Do Accounting Education and Experience Increase Weighting on Environmental Performance in a Balanced Scorecard?
Authors: Monte Wynder (Author) - University of the Sunshine Coast - Faculty of Arts and Business
Kai-Uwe Wellner (Author) - Baden-Wuerttemberg Cooperative State University, Germany
Karin Reinhard (Author) - University of Applied Science, Germany
Publication details: Accounting Education, Vol.22(4), pp.366-381
Publisher: Routledge
Date published: 2013
DOI: 10.1080/09639284.2013.817802
ISSN: 0963-9284
Organisation Unit: School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy
Language: English
Record Identifier: 99448770802621
Output Type: Journal article

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