---
_id: '47906'
abstract:
- lang: eng
  text: <jats:sec><jats:title content-type="abstract-heading">Purpose</jats:title><jats:p>–
    In this viewpoint, the authors aim to discuss sustainability issues in university
    education. Balancing what we call the “Accounting View” and the “Sustainability
    View”, the authors illuminate the status of value relevance of sustainability
    information and question the depth of business students' processing of this information.</jats:p></jats:sec><jats:sec><jats:title
    content-type="abstract-heading">Design/methodology/approach</jats:title><jats:p>–
    The discussion was triggered by an experimental study on sustainability disclosure
    which revealed interesting findings related to the participating students' prior
    sustainability and accounting coursework. The authors start the viewpoint from
    these findings and contrast them with existing views on sustainability and accounting
    (education).</jats:p></jats:sec><jats:sec><jats:title content-type="abstract-heading">Findings</jats:title><jats:p>–
    The amount of accounting coursework was positively related to the probability
    of including sustainability information in future stock value estimates, whereas
    this applied only marginally to sustainability coursework. However, students with
    more sophisticated sustainability knowledge seemed to scrutinize the given sustainability
    information more deeply, while students with “pure” accounting knowledge seemed
    more willing to simply accept the information.</jats:p></jats:sec><jats:sec><jats:title
    content-type="abstract-heading">Practical implications</jats:title><jats:p>– The
    authors argue for advancements in the curriculum for business students that foster
    critical thinking and might prevent students (and thus potential future managers)
    from using sustainability information superficially. The authors caution against
    regarding sustainability issues as an “add-on” to existing courses and curricula
    and call for a combination of integrating sustainability issues in (core) business
    courses and offering standalone courses on sustainability management or CSR.</jats:p></jats:sec><jats:sec><jats:title
    content-type="abstract-heading">Originality/value</jats:title><jats:p>– Triggered
    by findings from an experimental study, the authors contrast different opinions
    on sustainability education of business students and offer a new viewpoint on
    the (supposed) value relevance of sustainability information for future business
    leaders.</jats:p></jats:sec>
alternative_title:
- A viewpoint on the influence of sustainability and accounting education on future
  managers' processing of sustainability information
author:
- first_name: Rüdiger
  full_name: Hahn, Rüdiger
  last_name: Hahn
- first_name: Daniel
  full_name: Reimsbach, Daniel
  id: '100169'
  last_name: Reimsbach
citation:
  ama: Hahn R, Reimsbach D. Are we on track with sustainability literacy? <i>Journal
    of Global Responsibility</i>. 2014;5(1):55-67. doi:<a href="https://doi.org/10.1108/jgr-12-2013-0016">10.1108/jgr-12-2013-0016</a>
  apa: Hahn, R., &#38; Reimsbach, D. (2014). Are we on track with sustainability literacy?
    <i>Journal of Global Responsibility</i>, <i>5</i>(1), 55–67. <a href="https://doi.org/10.1108/jgr-12-2013-0016">https://doi.org/10.1108/jgr-12-2013-0016</a>
  bibtex: '@article{Hahn_Reimsbach_2014, title={Are we on track with sustainability
    literacy?}, volume={5}, DOI={<a href="https://doi.org/10.1108/jgr-12-2013-0016">10.1108/jgr-12-2013-0016</a>},
    number={1}, journal={Journal of Global Responsibility}, publisher={Emerald}, author={Hahn,
    Rüdiger and Reimsbach, Daniel}, year={2014}, pages={55–67} }'
  chicago: 'Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability
    Literacy?” <i>Journal of Global Responsibility</i> 5, no. 1 (2014): 55–67. <a
    href="https://doi.org/10.1108/jgr-12-2013-0016">https://doi.org/10.1108/jgr-12-2013-0016</a>.'
  ieee: 'R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,”
    <i>Journal of Global Responsibility</i>, vol. 5, no. 1, pp. 55–67, 2014, doi:
    <a href="https://doi.org/10.1108/jgr-12-2013-0016">10.1108/jgr-12-2013-0016</a>.'
  mla: Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?”
    <i>Journal of Global Responsibility</i>, vol. 5, no. 1, Emerald, 2014, pp. 55–67,
    doi:<a href="https://doi.org/10.1108/jgr-12-2013-0016">10.1108/jgr-12-2013-0016</a>.
  short: R. Hahn, D. Reimsbach, Journal of Global Responsibility 5 (2014) 55–67.
date_created: 2023-10-10T09:16:50Z
date_updated: 2023-10-30T11:36:37Z
department:
- _id: '186'
- _id: '815'
doi: 10.1108/jgr-12-2013-0016
intvolume: '         5'
issue: '1'
keyword:
- Business and International Management
language:
- iso: eng
page: 55-67
publication: Journal of Global Responsibility
publication_identifier:
  issn:
  - 2041-2568
publication_status: published
publisher: Emerald
status: public
title: Are we on track with sustainability literacy?
type: journal_article
user_id: '21810'
volume: 5
year: '2014'
...