Excerpt from
Financial Times -- "New York University’s Stern School of Business has offered the Professional Responsibility course since 1994. It used to focus on the regulatory and legal requirements of business but now explores its role in society, too.
"'It is difficult, today, to teach accounting as a technical discipline without exploring the underlying assumptions about what is perceived to be financially material,' says adjunct instructor Alison Taylor, referring to pressure on companies to share non-financial data."