The aim is that the development of these topics will allow students to perceive (a) the
limitations of traditional financial accounting when organizational limits are broadened to
include relations with the social and the natural environment; and (b) the need to humanize
the ethical business code to tackle with these limitations trying to promote a value change.
For this reason the slogan “Environmental Accounting: Change the world, starting with
yourself” appears on all hand outs for students
As Gordon (1998) has noted, there are no specific textbooks that approach these kinds of
assignments, and so the structure, contents and teaching methods are planned in accordance
with the requirements set out in the literature and earlier experience, as described in the
following paragraphs.