Beyond the bottom line: the case of an integrated sustainability accounting course utilizing the PRME i5 framework
Authors: El-Bassiouny Dina 
Published: January 2025

Purpose
This study aims to showcase an integrated sustainability accounting course that utilizes the United Nations Principles of Responsible Management Education Impactful Five (PRME i5) framework, which is grounded in the playful learning pedagogy. By emphasizing five key learning characteristics, the PRME i5 framework equips future leaders with the skills necessary to address the challenges of sustainable development in today’s world. The paper outlines the learning outcomes for the course and puts forth some applications of the i5 strategies to guide curriculum development in this domain.

Design/methodology/approach
The paper uses a qualitative research approach to showcase an integrated sustainability accounting course and identify the alignment of the course activities with the PRME i5 framework.

Findings
The paper outlines several conceptual findings including the development of a comprehensive course framework, the integration of sustainability accounting in traditional accounting curricula and a practical example on how sustainability accounting and the PRME i5 principles can be integrated and applied in accounting.

Research limitations/implications
While the PRME i5 framework has not been extensively implemented in this course or directly tested for effectiveness, preliminary evidence of its modest success can be inferred from student oral and written feedback. Future research could more thoroughly investigate the effectiveness of applying the PRME i5 framework in sustainability accounting education through student interviews and surveys. Additionally, future studies could explore the impact of factors such as the availability of institutional resources, faculty expertise and student backgrounds on the successful implementation of the i5 framework in different institutional contexts. The effectiveness of the course’s learning outcomes on student learning has not been empirically tested in this paper. Future research could examine the effectiveness of the course design in positively influencing students’ knowledge and attitudes toward sustainability accounting.

Practical implications
Showcasing how the PRME i5 framework is applied in a sustainability accounting course can encourage educators to implement innovative pedagogies in their teaching, fostering deep learning and creating more engaging learning environments. Additionally, as the course includes various hands-on activities, implementing similar accounting course frameworks can serve as a foundation for greater collaboration between educators and the accounting industry. These partnerships can enhance students’ practical experiences in the classroom, better preparing them for the job market.

Originality/value
This paper contributes to the existing literature on sustainability accounting education by offering a practical example of how sustainability concepts can be integrated into an existing accounting course. As integrating sustainability concepts into existing courses can be more feasible than developing standalone courses, the course outlined in this paper serves as a modest example of how universities can effectively achieve this integration. The paper also contributes to the existing literature on playful learning by exploring its potential applications in an accounting course setting. It provides a concrete example of the PRME i5 framework’s application in an integrated sustainability accounting course at a prominent triple crown accredited university in Egypt, making it a relevant and valuable case study for other accredited educational institutions.