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Experiential Learning for Sustainability in Accounting: Leveraging ERPsim and Case Study Pedagogy
Journal article   Open access   Peer reviewed

Experiential Learning for Sustainability in Accounting: Leveraging ERPsim and Case Study Pedagogy

Ozer Asdemir, Wen Yu and Arindam Tripathy
Journal of higher education theory and practice, Vol.26(2)
05/07/2026

Abstract

experiential learning sustainability education managerial accounting ESG integration simulation‑based learning accounting pedagogy Higher Education
As sustainability reporting standards evolve, accounting and finance  students must be prepared to apply ESG concepts in enterprise systems and  decision‑making. This study introduces an experiential design integrating  the ERPsim Logistics Sustainability Game with an adapted EYARC “Solar  Energy” case in a Managerial Accounting course to strengthen  understanding of sustainability in logistics, supply chains, and financial  reporting. Grounded in experiential learning theory, the design enables  students to use managerial accounting tools while making real‑time  decisions in a live SAP ERP environment. Post‑simulation survey results  show improved ESG comprehension, higher engagement, and strong  support for integrating sustainability into ERP‑focused curricula.
url
https://doi.org/10.33423/h51pnv32View
Published (Version of record) Open

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