ABSTRACT VIEW
Abstract NUM 1718

CREATING SUSTAINABLE POSTHUMAN ACCOUNTING LEARNING ENVIRONMENTS: THE CASE FOR GREEN ACCOUNTING
M. Mahlomaholo
University of Kwazulu-Natal (SOUTH AFRICA)
Sustainable Development Goals (SDG’s) 2015-2030 are the blueprints to achieve a better and more sustainable future for all irrespective of one’s station in life. The idea is clearly captured where the redefinition of humanity is seen through the place, the technological and the biological, including animals and green continuum. The policy on Green Accounting conceptualizes it differently from what the Conventional Accounting usually does, which is mainly to focus on the industry and its human beings that are usually referred to as the users of the final products, in the financial statements. This focus differs to the Green accounting one because Green one presents the understanding emanating from the redefinition of SDG’s above, namely, to accommodate everything that exists alongside the human being and in most cases assist in ensuring the survival of that species. Once all of the other forms of life are recognised one might then see life as Post humanist, as aptly captured in the 17 SDGs and other global agreements and policies. The study thus aims at exploring the Environmental Accounting as an aspect of Posthuman Accounting. The Environmental accounting is simply referred to as Green Accounting.

Posthuman Accounting Environments refers to the teaching and learning of accounting that take into cognizance the contribution of both the human and non-human aspects. This leads to the derivation of the final product, which is the financial statement. Financial statements constitute the final step, and the final product of the Accounting process. This affects accounting information. Including shareholders, Managers, Prospective Investors, Lending Institutions, Government, Employees, Regulatory Agencies and Researchers. In addition, these users of this financial information often pursue their diverse objectives.

The main objective of all these users of the accounting information is to make a particular decision that impacts the circular flow of resources in a country. The main aspect of accounting that has been neglected is the environmental accounting. Once this aspect of accounting is given a fair attention like other aspects of accounting it can bring about the Posthuman accounting learning environment where, the social, economic and the environmental conditions have the significant impact on the financial statements taught in our institutions.

The paper concludes that there is an urgent need to explore the ecological contribution of accounting, the knowledge of the intervention of Automation and AI in teaching and learning of accounting. The need to understand the issues of cybersecurity, the need for diversified accounting skills, the advanced marketing strategies, the observation that the alignment with globalization is a great need. Therefore, the sustainability infused curriculum embodies the totality of all the learning experiences of learners in the sustainability learning and teaching process. This includes the sustainability content, principles, pedagogic approaches, implicit and explicit norms and values inherent in the sustainability learning and teaching process.

Questions
1. When will the higher education system realises that the issue of environmental sustainability is interdisciplinary and urgent?
2. Are our accounting lecturers aware that environmental accounting is part of the triple bottom line that is already included in the accounting curriculum?
3. Are we aware of the role of SDG’s in ensuring quality education?

Keywords: Sustainable Posthuman Accounting Environment, Green Accounting, Participatory Action Research.

Event: ICERI2025
Session: Sustainability in Vocational and Higher Education
Session time: Monday, 10th of November from 15:00 to 16:45
Session type: ORAL