International accounting education in Western Europe

Based on a questionnaire sent to European institutions, the objective of this study is to determine how international accounting is taught in Europe. The results focus on the number of courses, the topics covered and the textbooks recommended. An agglomerative hierarchical clustering technique enabled us to define four groups of institutions, corresponding to different approaches to international accounting education. Discriminant topics were identified, making it possible to define a true 'strategy' for the preparation of a course syllabus. Our survey also provides information relating to two matters of debate. First, although some differences do exist between countries, the majority of courses are specific, as opposed to general courses integrating certain international accounting aspects. Second, a material number of institutions succeed in covering both comparative aspects and accounting dimensions of multinational enterprises.

Sustainability and Environmental Perspectives in Turkey: A Socio-Cultural Analysis

Purpose: This chapter focuses on the Turkish businesses’ and individuals’ perspectives on sustainability and environment and provides a socio-cultural analysis regarding the problems underlying in the implementation of sustainability and environmental practices in an emerging economy. Methodology/approach: Current sustainability and environment studies literature regarding the Turkish businesses and society are examined. Socio-cultural perspective is used to explain the problems in the field. Findings: Turkish culture is traditionally associated with harmony with the nature and many studies point to its environmental awareness. But the lack of future orientation, paternalist way of management, and survival concerns of the individuals and businesses cause a certain lack of environmental initiative. Turkish culture has a unique pluralistic approach to nature, and in this approach mastery, harmony, and subjugation are combined. Practical and social implications: The suggested pluralistic approach should be considered by the relevant stakeholders to understand the dynamics of business and environment relations in Turkey. This unique structure calls for unique environmental solutions. Originality/value of paper: Present studies of Turkey in terms of sustainability and environmental issues are generally lacking socio-cultural perspectives. This study aims to fill this gap by suggesting an alternative pluralistic approach based on a socio-cultural evaluation of Turkish culture. Keywords: Sustainability, environmental perspective, corporate sustainability, Turkey, socio-cultural analysis.</p