Sustainability Accounting Standards Board (SASB) Navigator Database: Autoethnography on Teaching Environmental and Social Accounting
This paper provides an accounting educator’s personal account of preparing, assigning, and assessing a Sustainability Accounting Standards Board (SASB) Navigator database group project to two sections of her Introduction to Financial Accounting class in the fall 2020 term/semester at a university in...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/29921/1/UUM%20IQRC%202022_01_10.pdf https://repo.uum.edu.my/id/eprint/29921/ |
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| Summary: | This paper provides an accounting educator’s personal account of preparing, assigning, and assessing a Sustainability Accounting Standards Board (SASB) Navigator database group project to two sections of her Introduction to Financial Accounting class in the fall 2020 term/semester at a university in the North-Eastern United States. The paper uses samples of student-submitted work and the auto ethnography method as sources of qualitative data. Hand-written notes were taken during and after the fall 2020 semester in an instructor diary. Recent rereads of student answers were also done. The research results show that generally, the group project on sustainability accounting met the educator’s prior expectations in terms of assignment execution, assignment output quality (moderate quality expectations), and overall student interest in the topic (high interest expectations). This research introduces the SASB Navigator database to undergraduate accounting students in two sections of a Financial Accounting class and opens venues for them to explore new international business and accounting perspectives. These international perspectives focus on environmental, social, and governance (ESG) issues and are made possible by the selection of a foreign company listed on the U.S. stock exchanges – the NASDAQ or the NYSE |
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