Future accounting professionals – how important is teaching for sustainability?

Purpose This study aims to analyze Portuguese professional regulators’ perspectives on the importance given to sustainable development (SD) issues and their position on integrating SD in the curricula of accounting and management courses. Secondly, it seeks to analyze, from the student’s perspective, the importance of SD for their future professional performance as accountants or auditors. Design/methodology/approach Interviews were conducted with the heads of the two professional regulatory bodies in Portugal. A complimentary content analysis of professional journals and other types of publications, training activities, videos of conferences, meetings and training sessions available on the official websites of these bodies and social media was also carried out. Data on students’ perspectives were collected through a questionnaire sent to students enrolled in accounting and management courses at higher education institutions (HEIs) in Portugal in 2020. Findings There is evidence that further interaction between professional regulators and HEIs is still needed to integrate teaching sustainable development (TSD) in the academic curricula; moreover, regulators expressed concern about raising awareness of the topic among future professionals. In turn, students consider that knowledge of SD is fundamental to their professional future. These students’ interests may motivate HEIs to integrate TSD since this will improve their professional performance in companies and contribute to realizing SD in general. Research limitations/implications This study carried out in the Portuguese context, contributes to the gap in the literature. Portugal is part of the EU and must comply with EU directives on sustainability reports. Also, it contributes to answering UN calls as proposed by UNESCO, about the importance of teaching this subject nowadays, more relevant than ever. By emphasizing the importance of TSD, the study aims to raise awareness among students and educators about the urgent need for sustainable practices in business. This awareness can influence public attitudes toward sustainability and contribute to a more informed society. Originality/value This study is innovative in that it seeks to assess, from the perspective of professional regulators, their position on integrating SD into the curricula of accounting and management courses. It also analyses the views of professional regulators and students on the importance of TSD for the performance of future professionals.