Integrating Mission-based Values into Accounting Curriculum: Catholic Social Teaching and Introductory Accounting

Abstract

This paper presents several reasons why mission-based values, in this case Catholic Social Teaching (CST), should be incorporated into a university business curriculum. The CST tenets include the sanctity of human life; call to family, community, and participation; rights and responsibilities; option for the poor and vulnerable; the dignity of work and rights of workers; solidarity; and care for God’s creation. This paper also offers specifi c examples of incorporating CST into introductory accounting courses covering outsourcing, downsizing, environmental accounting, human resource accounting, stakeholder theory, socially responsible business behavior, and socially responsible investing. Although CST is most applicable for business education in Catholic universities, the basic premises of CST are consistent with the missions of many secular universities as well.