Personal Waste Reports: A Learning Strategy Designed to Ignite Curiosity about Accounting through Environmental, Social, and Governance (ESG) Reporting
個人廃棄物レポート：環境・社会・ガバナンス（ESG）報告を通じて会計への好奇心を喚起する学習戦略 (AI 翻訳)
Cody A. Hyman, Caitlin M. Landy, Jay C. Thibodeau
🤖 gxceed AI 要約
日本語
本稿は、個人廃棄物レポートを用いたESG報告の教育手法を提案する。学生は自身の廃棄物を追跡・報告することで、FASBの質的特性やESG報告の課題を体験的に学ぶ。パイロットテストでは参加者の35%が会計への興味が高まったと回答した。
English
This paper proposes a teaching strategy using personal waste reports to engage students in ESG reporting concepts. Students track and report their own waste to learn about FASB qualitative characteristics and challenges of ESG disclosure. Pilot testing showed 35% of non-accounting majors increased interest in accounting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJがESG情報開示の枠組みを検討中であり、この教育手法は学生にESG報告の基本概念を理解させるのに有用。会計教育における実践的ESG教育の参考となる。
In the global GX context
This pedagogical approach helps students grasp the challenges of ESG reporting without standard frameworks, relevant to global discussions on ISSB and mandatory disclosure. It offers a hands-on method for teaching fundamental accounting concepts through an ESG lens.
👥 読者別の含意
🔬研究者:Useful for accounting educators seeking innovative ways to teach ESG reporting concepts.
🏢実務担当者:Can be adapted for corporate training on ESG disclosure challenges.
📄 Abstract（原文）
ABSTRACT This learning strategy uses innovative pedagogies to engage not only accounting students but also core business students by conveying fundamental content, such as the FASB’s Qualitative Characteristics of Useful Financial Information, through activities that demonstrate why the material they are learning is important. Through a series of short “ah-ha!” reveals, students put themselves in the shoes of corporations reporting environmental, social, and governance (ESG) information to internalize and think critically about the impact of mandatory reporting and the challenges of reporting useful information without a standard framework or assurance. In addition, students can act as information users and learn simple data analytics through the discovery of basic Excel visualization tools. Importantly, in our pilot testing, <2 percent of participants were accounting majors but 35 percent “Agreed” or “Strongly Agreed” that this activity increased their interest in accounting, suggesting that the learning strategy was effective in increasing student interest in accounting. Data Availability: Student feedback survey results are available upon request. JEL Classifications: M41.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.2308/issues-2024-106first seen 2026-07-16 05:13:33
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