Beyond the classroom: dialogic action for sustainability accounting education and practice

Drawing on dialogic accounting and accountability literature, we present a new approach for teaching and practicing sustainability accounting and reporting (SAR) that integrates a fully implemented praxis (action) element in a high school context. Based on a critical dialogic accounting and accountability education action research methodology, we explore how students with no prior accounting background can develop their school's sustainability report. Our findings highlight that a dialogic action component exposes participants to multiple perspectives, supports their critical understanding of organizational sustainability, and illustrates how sustainability reporting can be operationalised in practice. This study is unique in that it examines a SAR educational program featuring an embedded dialogic action process, an area thus far underexplored due to the difficulties of extending dialogic accounting (DA) outside the classroom with real-world implications. We offer an adaptable model for educational institutions, capable of cultivating participants’ competencies and promoting a critical, socially responsible approach to understanding proper SAR. Furthermore, we explore the potential of this approach not only as a way to teach SAR but also as a means to use SAR education as a practical context for developing a conscious understanding of sustainability issues, as well as discussing possible avenues for expanding SAR education to include learners from diverse backgrounds. Finally, drawing on our case insights, we suggest avenues for embedding dialogic and action-oriented principles into SAR practices, promoting more participatory forms of sustainability reporting.