ACES Accounting for Circular Economy and Sustainability

Circular Economy (CE) regulation is pushing the appearance of circular business models. However, hardly any Higher Education Institutions (HEI) have included circular accounting training in their curriculum. Completion of the ACES project will enhance the knowledge and skills of business students, teachers, and practitioners about the current and future CE accounting practices and methods by developing teaching materials and innovative digital learning solutions in HEIs across the EU.

The ACES project activities start with a literature review on Circular Economy (CE) accounting and companies/business interviews on measuring and valuing CE. Based on this research and analysis, teaching materials with innovative pedagogical elements are developed to fill the gap on circular accounting in current HEI curricula. These modules are piloted and validated for relevance and pedagogical suitability.

The results include

• a three learning modules content and micro credentials and innovative pedagogical teaching guide/tools.
• a resulting framework of CE accounting that is disseminated among business educators and company representatives, increasing their understanding about the critical role of accounting to support and ease the transition to CE.