Approaches to integrating social and environmental accounting (SEA) into accounting majors in Australian universities

The purpose of this paper is to investigate the integration of social and environmental accounting (SEA) into accounting majors of undergraduate business degrees in Australian universities. Two approaches to the inclusion of SEA are considered: stand-alone SEA subjects offered as part of an accounting major as an elective subject and the integration of SEA content into mainstream accounting major subjects. Social and environmental concerns have manifested in accounting research and practice over the last thirty years