Purpose: Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this paper is to offer experience-based guidance to faculty members around the world who would like to include sustainability in their courses. Design/methodology/approach: This paper describes the introduction of sustainability in an accounting course via an active learning approach. The assignment that was developed formed part of a management accounting course for 450 business students. In the assignment, the students were asked to propose a sustainable solution for the university organization. Several tools were provided to the students to support them in obtaining an insight into the financial and societal consequences of the proposed solution. Findings: The encouraging experiences with the assignment at the university where it was designed show that it effectively improved students’ understanding of sustainability issues. Furthermore, the assignment provided insight into how management accounting can play a role in enhancing sustainability in an organization. Additionally, the experiences with the assignment show that it can be used to make courses more lively and attractive to students. Originality/value: As yet, textbooks have not offered much support in how to incorporate sustainability into the field of accounting. The assignment represents a novel use of management accounting concepts in the study of sustainability and is relevant to educators as an example of an active learning approach on the topic of sustainability.

The current energy prices do not include the environmental, social, and economic short and long-term external effects. There is a gap in the literature on the decision-making model for the energy transition. True Cost Accounting (TCA) is an accounting management model supporting the decision-making process. This study investigates the challenges and explores how big data, AI, or blockchain could ease the TCA calculation and indirectly contribute to the transition towards more sustainable energy production. The research question addressed is: How can IT help TCA applications in the energy sector in Europe? The study uses qualitative interpretive methodology and is performed in the Netherlands, Germany, and Poland. The findings indicate the technical feasibilities of a big data infrastructure to cope with TCA challenges. The study contributes to the literature by identifying the challenges in TCA application for energy production, showing the readiness potential for big data, AI, and blockchain to tackle them, revealing the need for cooperation between accounting and technical disciplines to enable the energy transition.

Although sustainability has become a strategic topic at many universities, working towards a learning approach in which sustainability is the fundament underlying and permeating the entire course is hardly straightforward. This paper is a case study on the development, the teaching, and the evaluation of one specific course that aims to achieve this. Based on (participant) observation, documents, and discussion with students and other stakeholders, we describe and analyze the results of the transformation of the course ‘advanced management accounting techniques’ for Masters students at the University of Groningen, in the academic year 2017–2018. We show how the course was transformed in a way to increase both a general, a business, and an accounting awareness of the importance of sustainability, while also applying a new teaching approach, namely lemniscate learning, to support this. Our course was the first in the faculty to make this transformation, and although the majority of the students were enthusiastic, the faculty staff was cautiously positive. In presenting our findings, we aim at supporting educators and other stakeholders at universities, by supplying a case study on the transformation of our course, and by scrutinizing the problems that we encountered, the feedback, both positive and negative, that we received, and the challenges that still face us, both on a course and a university level. Thus, we hope to be a source of inspiration and advice for others and to further advance our understanding of the dilemmas, practicalities, and challenges in working towards sustainability in teaching.