Özet:

Nowadays, with the importance of sustainability, regulations and practices for non-financial reporting have been in force. Higher education institutions that educate future executives are expected to provide an education that follows these new developments. Within this context, universities should better offer an independent course for sustainability or integrate it into relevant accounting courses in academic curricula, especially in business schools. According to the results of this study, which examined the extent to which sustainability is integrated into accounting courses in the academic curricula of 14 AACSB member universities, 18 non-AACSB member universities having accounting undergraduate programs and 9 research universities offering accounting graduate programs, it has been revealed that there are direct sustainability courses in 5 AACSB, 1 non-AACSB member university and 1 research university. In most of the universities, sustainability-related courses such as ethics, corporate governance, social responsibility, environmental accounting are offered in the academic curricula.

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