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To instigate the conception of sustainability in education, it takes a top-down commitment from the administration of a tertiary institution as well as a bottom-up initiative stimulating interests of its faculty and students to collaborate learning proactively. This Chapter aims to develop a conceptual framework that adopts a model of knowledge development for the attraction of sustainability competence of a new generation of professional accountants. A personal knowledge management model is advocated for students of a tertiary education program to develop their explicit and tacit knowledge needed for sustainability competence. Through a case study of an undergraduate program in accountancy in Hong Kong, it highlights the integrative role of an undergraduate program that is designed with an emphasis on the ethical aspects of corporate social responsibility (CSR) and knowledge about sustainability. Standalone compulsory and elective courses integrated with a program of learning and teaching activities with involvement of students would engender a dynamic process for sustainability competence as a higher order of learning beyond the confines of vocational education. The significance of pertinent faculty research activities and transferring contemporary knowledge about sustainability with local relevance is pointed out.
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- Developing Sustainability Competence for Future Professional Accountants: The Integrative Role of an Undergraduate Program
Artie W. Ng
Tiffany C. H. Leung
Jack M. K. Lo