| Abstract: | This research note reports on a questionnaire–based survey of the teaching of social and environmental accounting (SEA) in undergraduate accounting degrees throughout the British Isles in 1998. The study is a replication and extension of Owen et al. 's (1994) survey in 1993 and analyses the significant changes from that study. The results suggest that environmental accounting is still the most prevalent SEA topic taught; and educators teach SEA because of the political prominence of SEA issues. Any absence of SEA teaching appears to be due to lack of time and space in crowded curricula. SEA appears not to be taught in some universities despite sustained interest in, and debate about, the development of environmental and social responsibility agendas throughout the 1990s. As the accounting literature speaks of the failure of teaching to reflect business and practitioner needs (AECC, 1990b), the paper posits that the lack of SEA teaching may be seen as an illustration of this failing. |
