Author(s)

Dong Zhancong ¹

Affiliation(s)

¹ Department of Accounting, Guangzhou College of Technology and Business, Guangzhou, Guangdong, 510000 China

Corresponding Author

Dong Zhancong

ABSTRACT

This paper delves into the utilization of environmental cost accounting in accounting education and the establishment of teaching models. Initially, it offers a comprehensive discussion on the theoretical foundation, evolution process, and pertinent theories and methodologies of environmental cost accounting to lay down the theoretical underpinning for subsequent analysis. Subsequently, it scrutinizes the current application status of environmental cost accounting in accounting education both domestically and internationally, pinpointing existing issues and forthcoming challenges. Following this analysis, tailored teaching model blueprints are put forth, encompassing the establishment of teaching objectives, content design, method selection, and effectiveness evaluation. Lastly, in conjunction with strategies for promotion and societal involvement, a foresight on the prospective development trajectory of environmental cost accounting in accounting education is envisioned. Emphasis is placed on enhancing students' understanding and awareness of environmental considerations within the accounting domain to foster a generation of responsible accountants capable of addressing contemporary environmental challenges.

KEYWORDS

Environmental cost accounting; accounting education; teaching model; theoretical basis; teaching application

CITE THIS PAPER

Dong Zhancong, The Application of Environmental Cost Accounting in Accounting Education and the Construction of Teaching Models. Accounting and Corporate Management (2024) Vol. 6: 124-129. DOI: http://dx.doi.org/10.23977/acccm.2024.060216.

REFERENCES

[1] Tang Zhengyuan, Yu Xincheng, Peng Xin. Research on Environmental Cost Accounting of Cement Enterprises under the Background of Dual Carbon - Based on Resource Consumption Accounting Perspective [J]. Management Accounting Research, 2024(02):58-69. 
[2] Song Yue, Li Ling, Huang Hao. Fine Accounting of Environmental Costs Based on Activity-Based Costing: A Case Study of H Power Plant [J]. Management Accounting Research, 2023(06):68-78.
[3] Li Yueqing. Application of "Material Flow-Value Flow" Model in Environmental Cost Accounting of Enterprise B [D]. Inner Mongolia University of Science and Technology, 2023. DOI:10.27724/d.cnki.gnmgk.2023.000097.
[4] Xu Yan. Analysis of Accounting Issues and Optimization Strategies for Environmental Costs in Coal Enterprises [J]. Business News, 2022(25):49-52.

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