Is accounting education sufficiently sustainable?

2014 ◽  
Vol 5 (1) ◽  
pp. 95-124 ◽  
Author(s):  
Vida Botes ◽  
Mary Low ◽  
James Chapman
Keyword(s):  
Sustainable Development ◽  
Mixed Method ◽  
Sustainability Education ◽  
Accounting Education ◽  
University Education ◽  
Research Approach ◽  
Content Type ◽  
General Consensus ◽  
Current State ◽  
Accounting Courses

Purpose – This study aims to examine to what extent and how effective sustainability education has been at the tertiary accounting education level. The New Zealand (NZ) Parliamentary Commissioner for the Environment identified that sustainability education, as part of university education, is important, though NZ universities currently perform poorly in this area. This study looks at the important issue of sustainability education in the context of the emerging field of ecological economics and new understanding in business role and function of society where accounting education represents the precondition in meeting the challenges successfully. Design/methodology/approach – A mixed method approach was used for this investigation combining quantitative and qualitative research methods to provide more depth to the analysis. Both interviews and online surveys were conducted to determine the perceptions held by both academics and graduates, of the extent and adequacy of sustainability education with NZ university degrees. An extensive review of the literature and the overview of the web sites of the different universities formed the qualitative part of the mixed method research approach to the investigation to determine the state of sustainability education in accounting courses at NZ universities. Findings – There were mixed views on the current state of sustainability education within NZ university accounting courses. Although there was a general consensus with both groups of participants that a start has been made, the integration is not wide enough and the sustainability education is not in sufficient depth. There were mixed feelings regarding the role that accountants should play in sustainability reporting; however, there was a general consensus around the fact that accountants do have a role to play. Both groups of participants indicated that it is important for sustainability education to be included in accounting courses at NZ universities. Based on the research findings, it appears that universities have to maintain or provide an optional higher undergraduate or post-graduate level paper in sustainability accounting. Evidence from lecturers' personal experience suggest that these courses better develop a student's knowledge of sustainability as they have time to take an interdisciplinary approach to teaching and take a look at “big issues” like how accounting can either support or hinder sustainability directions for businesses and society. Originality/value – The role that accounting educators play in integrating sustainability education at universities has been a contentious issue with a seemingly large gap between what research has defined as best education practice and what is currently being taught around the world. Although sustainability has formed the subject of extensive research over a number of years, there has been no work performed on the current state of sustainability education in accounting courses at NZ universities. Given the future challenges that NZ managers (and accountants) will face, it is important that universities which form a vital part of NZ society, equip managers (and accountants) to meet these demands. This study on perceptions of different stakeholders in relation to education for sustainable development, therefore, provides really important arguments for why there has to be further developments in this crucial area. The findings indicate that sustainability education by accounting educators is on a very much ad hoc basis. Further research needs to be conducted to drive better educational directions in sustainable development in universities.

A systematic review of educational leadership and management research in Turkey

2019 ◽  
Vol 57 (6) ◽  
pp. 731-747 ◽  
Author(s):  
Mehmet Şükrü Bellibaş ◽  
Sedat Gümüş
Keyword(s):  
Educational Leadership ◽  
School Improvement ◽  
Mixed Method ◽  
Educational Administration ◽  
Research Approach ◽  
Recent Effort ◽  
Data Set ◽  
Leadership And Management ◽  
Content Type ◽  
School Principalship

Purpose While the current knowledge in the field of educational leadership and management (EDLM) has been primarily based on research produced in English-speaking Western societies, there have been significant efforts by other societies to contribute to the knowledge production, especially during the past decade. The purpose of this paper is to identify the contribution of Turkey to the international EDLM literature by investigating the topical focus, conceptual frameworks and research designs of papers published by EDLM scholars from Turkey. Design/methodology/approach Descriptive content analysis method was employed to examine 315 empirical, review, conceptual and commentary papers published by Turkish scholars in core educational administration and Web of Science journals. The time period of the review left open-ended. However, in practical terms, it begins in the year 1994 when the first article from Turkey was published in any of the selected sources and ends at the end of 2018. Information relevant to the research was extracted from each article and was coded to facilitate quantitative analysis. Using Excel software, descriptive statistics including frequencies and percentages were provided for each research question. Findings Results show that Turkish EDLM scholars mostly rely on survey based quantitative research approach, employing advanced statistical techniques in the analysis of the data. However, mixed method and qualitative studies are relatively less common. Organizational behavior, school leadership and emotions stand out as most frequently used topics, while Turkish scholars are not interested in analyzing the educational outcomes such as student achievement and school improvement. Consistent with the findings related to topical foci, a large number of those who were interested in correlational studies examined the relationship between leadership roles and organizational behaviors. Research limitations/implications The data set only included journal articles and excluded conference proceedings, books and theses/dissertations. Nevertheless, the authors believe this review adds significantly to previous reviews of local EDLM journals conducted by Turkish scholars. The authors concluded that the Turkish scholars should direct their future research to exploring and better understanding the practices of Turkish principals in schools by: diversifying their research topics; incorporating more qualitative and mixed-method designs; and taking into account specific features of the culture and educational system in Turkey. Practical implications Based on the current higher education context, reducing scholars’ teaching load, diversifying research funding opportunities, and modifying access to tenure tracks seem necessary interventions to support EDLM research with strong ties to practice and to the sociocultural context. In addition, policy changes aiming professionalization of administrative positions and establishing some forms of formal training for school principalship are needed. Such changes can help transfer the knowledge produced by the Turkish EDLM researchers to the practice and provide solutions to problems related to school administration. Originality/value This paper will add to recent effort to identify how a developing nation outside Western perspective approaches the field, and contributes to the global knowledge base.

Correlation between sustainability education and engineering students’ attitudes towards sustainability

2018 ◽  
Vol 19 (3) ◽  
pp. 459-472 ◽  
Author(s):  
Kuok Ho Daniel Tang
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Engineering Students ◽  
Sustainability Education ◽  
Content Type ◽  
Fundamental Knowledge ◽  
Students Attitudes ◽  
Development Course ◽  
Beliefs And Attitudes ◽  
Insight Into

Purpose The purpose of this study is to investigate the impacts of a sustainable development course on the beliefs, attitudes and intentions of a cohort of engineering students in a university in Miri, Malaysia, towards sustainability. Design/methodology/approach Questionnaire survey was conducted among the cohort of students encompassing the three facets mentioned. Findings The respondents expressed low to medium agreement towards all the survey items related to beliefs, attitudes and intentions. A sense of moral obligation towards sustainability is linked to higher sustainability awareness, willingness to safeguard sustainability and a sense of responsibility towards sustainable development. The respondents were generally perceived to have fundamental knowledge of sustainable development. Research limitations/implications This study shows that a sustainable development course called Engineering Sustainable Development offered in a university in Miri, produced positive impacts on the beliefs, attitudes and intentions of the engineering students towards sustainable development. Sustainable development courses are generally instrumental to impart the value and practices of sustainability among university students. Originality/value As limited correlational studies on whether sustainable development courses effectively shape the beliefs and attitudes of students have been previously conducted, this study provides insight into the effectiveness of one of such courses and how the course can be further improved to enhance its effectiveness.

Sustainable development

2014 ◽  
Vol 32 (4) ◽  
pp. 315-330 ◽  
Author(s):  
Michelle C. Brennan ◽  
Alison J. Cotgrave
Keyword(s):  
Sustainable Development ◽  
Construction Industry ◽  
Positive Impact ◽  
Successful Implementation ◽  
Content Type ◽  
Current State ◽  
The Status ◽  
The Many ◽  
The Uk ◽  
Industry Professionals

Purpose – Despite the surge of interest in construction sustainability and the many Government initiatives encouraging reform in the UK construction industry (CI), the prevalence of sustainable development (SD) in the industry is still largely lagging behind that of other industries. Given the amount of focus and activity identified nationally in this area, the purpose of this paper is to investigate the reasons why this is not being translated into action and to seek counsel from industry professionals as to how they believe change can be achieved with a particular focus on how they believe higher education institutions (HEIs) can contribute. Design/methodology/approach – An explorative, qualitative study using three focus groups was of construction professionals. Findings – Despite a lack of action, many in industry support sustainability and actively attempt to engage in sustainable practices but a number of barriers preclude successful implementation. Government initiatives are having a positive impact, with participants believing that both Government and HEIs are imperative in driving the sustainability agenda forward. Research limitations/implications – Whilst limited in scale, this paper highlights the current state of the CI in relation to SD and evidences that progress is being made albeit slowly. The findings may help both Government and HEIs alongside industry in achieving how this can be overcome. Originality/value – Previous research in this area has generally adopted a quantitative approach. Adopting a qualitative approach provides a more in depth view as to why the status quo remains with regards to SD in the CI.

Relevance of big data to forensic accounting practice and education

2019 ◽  
Vol 34 (3) ◽  
pp. 268-288 ◽  
Author(s):  
Zabihollah Rezaee ◽  
Jim Wang
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Accounting Education ◽  
Content Type ◽  
Accounting Practice ◽  
Accounting Curriculum ◽  
Forensic Accounting ◽  
Accounting Courses ◽  
Challenges And Opportunities ◽  
Practical Implications

Purpose This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China. Design/methodology/approach The authors conduct a survey of academics and practitioners regarding the desired demand, importance and content of Big Data educational skills and topics for forensic accounting education to effectively respond to challenges and opportunities in the age of Big Data. Findings Results indicate that the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; Big Data/data analytics and forensic accounting should be integrated into the business curriculum; many of the suggested Big Data topics should be integrated into forensic accounting education; and some attributes and techniques of Big Data are important in improving forensic accounting education and practice. Research limitations/implications Readers should interpret the results with caution because of the sample size (95 academics and 103 practitioners) and responses obtained from academics and practitioners in one country (China) that may not be representative of the global population. Practical implications The results are useful in integrating Big Data topics into the forensic accounting curriculum and in redesigning the forensic accounting courses/programs. Social implications The results have implications for forensic accountants in effectively fulfilling their responsibilities to their profession and society by combating fraud. Originality/value This study provides educational, research and practical implications as Big Data and forensic accounting are advancing.

Are we on track with sustainability literacy?

2014 ◽  
Vol 5 (1) ◽  
pp. 55-67 ◽  
Author(s):  
Rüdiger Hahn ◽  
Daniel Reimsbach
Keyword(s):  
Experimental Study ◽  
Value Relevance ◽  
Business Students ◽  
Accounting Education ◽  
University Education ◽  
Content Type ◽  
Business Courses ◽  
Sustainability Disclosure ◽  
Sustainability Literacy ◽  
The Status

Purpose – In this viewpoint, the authors aim to discuss sustainability issues in university education. Balancing what we call the “Accounting View” and the “Sustainability View”, the authors illuminate the status of value relevance of sustainability information and question the depth of business students' processing of this information. Design/methodology/approach – The discussion was triggered by an experimental study on sustainability disclosure which revealed interesting findings related to the participating students' prior sustainability and accounting coursework. The authors start the viewpoint from these findings and contrast them with existing views on sustainability and accounting (education). Findings – The amount of accounting coursework was positively related to the probability of including sustainability information in future stock value estimates, whereas this applied only marginally to sustainability coursework. However, students with more sophisticated sustainability knowledge seemed to scrutinize the given sustainability information more deeply, while students with “pure” accounting knowledge seemed more willing to simply accept the information. Practical implications – The authors argue for advancements in the curriculum for business students that foster critical thinking and might prevent students (and thus potential future managers) from using sustainability information superficially. The authors caution against regarding sustainability issues as an “add-on” to existing courses and curricula and call for a combination of integrating sustainability issues in (core) business courses and offering standalone courses on sustainability management or CSR. Originality/value – Triggered by findings from an experimental study, the authors contrast different opinions on sustainability education of business students and offer a new viewpoint on the (supposed) value relevance of sustainability information for future business leaders.

scholarly journals Linking disaster risk reduction, climate change, and the sustainable development goals

2017 ◽  
Vol 26 (3) ◽  
pp. 254-258 ◽  
Author(s):  
Ilan Kelman
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Risk Reduction ◽  
Disaster Risk Reduction ◽  
Disaster Risk ◽  
Scientific Basis ◽  
Research Approach ◽  
Policy And Practice ◽  
Conceptual Approach ◽  
Content Type

Purpose The purpose of this paper is to better link the parallel processes yielding international agreements on climate change, disaster risk reduction, and sustainable development. Design/methodology/approach This paper explores how the Paris Agreement for climate change relates to disaster risk reduction and sustainable development, demonstrating too much separation amongst the topics. A resolution is provided through placing climate change within wider disaster risk reduction and sustainable development contexts. Findings No reason exists for climate change to be separated from wider disaster risk reduction and sustainable development processes. Research limitations/implications Based on the research, a conceptual approach for policy and practice is provided. Due to entrenched territory, the research approach is unlikely to be implemented. Originality/value Using a scientific basis to propose an ending for the silos separating international processes for climate change, disaster risk reduction, and sustainable development.

A personal narrative on understanding and navigating transitional change: lessons learned by an accounting academic amidst COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christo Ackermann
Keyword(s):  
Work Performance ◽  
Personal Narrative ◽  
Resistance To Change ◽  
Lessons Learned ◽  
Accounting Education ◽  
Academic Departments ◽  
Research Approach ◽  
Content Type ◽  
Transition Change ◽  
Change Response

Purpose This paper aims to present the personal narrative of an accounting academic, seeking to make sense of his transition change-response to online accounting education, through the thematic lens of the transition cycle of change. Design/methodology/approach The research approach falls under the umbrella term of autoethnography. An autoethnography is presented as a personal narrative that focused on a specific event in life. Findings The author found that gaining awareness of how resistance to change manifests itself in the early stages of transition allows us to move forward, rather than remaining “stuck in transition”. Furthermore, the author found that transition cycles can be looped; in other words, we find ourselves starting transition anew if circumstances change again. Thus, transition should not be seen as linear but cyclical. Practical implications This research could be useful to other accounting academics by fostering an awareness of individual change-responses during times of crisis, thereby enabling better self-management of change. For heads of accountancy academic departments, it is important to take note that change amidst crisis can sap morale and diminish work performance. The management of staff, and understanding their transition change-responses during crisis, is therefore critical to ensure that staff are navigated through change arising from crisis. Originality/value This paper answers the question what can we learn by understanding our transitional process of change by drawing on change theory? To this end, this paper presents and starts this conversation, through a personal narrative bringing to life the transitional change journey of an accounting academic during crisis. This study lays a foundation for further empirical and theoretical enquiry into accounting education change processes during crisis.

Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study

2021 ◽  
Vol 29 (2) ◽  
pp. 371-402
Author(s):  
Huthaifa Al-Hazaima ◽  
Mary Low ◽  
Umesh Sharma
Keyword(s):  
Sustainability Education ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Business Executives ◽  
Accounting Curriculum ◽  
Final Sample ◽  
Important Field ◽  
The Government ◽  
Applied Knowledge

Purpose This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum. Design/methodology/approach This paper uses salient stakeholder theory as a lens and seeks to explore the possible integration of SE into the Jordanian tertiary accounting curriculum. A final sample of 702 salient stakeholders including university accounting educators, accounting students, industry accountants, government representatives and accounting association professional members were used to glean an insight of their views and the extent to which sustainability is present in accounting education. Findings Findings indicate that there is a strong belief by these salient stakeholders that there is significant importance for the integration of SE into the accounting curriculum in Jordanian universities. There is concern that the current curriculum does not meet the educational needs of future accountants and business executives from a sustainability perspective. Research limitations/implications This study contributes to the research debate on the competencies crisis in accounting education by focusing on the lack of SE in the accounting curriculum. This study draws attention to the need of up-skilling and applied knowledge in this critical area. There are strong viewpoints from the salient stakeholders in this study. They emphasise that a progressive education solution is required and which integrates SE into the accounting curriculum. Practical implications The research is useful to accounting educators, professional accounting associations, industry, accounting students and the government. The salient stakeholders in Jordan wish to include SE within the accounting curriculum. This would lead to future accountants and business executives having stronger competencies to respond in a resilient and resourceful manner to changes in the way business is conducted, especially in an area where societal and environmental impacts are highly scrutinised. Originality/value This study provides evidence on how salient stakeholders of an emerging economy can influence, provide guidance and leadership in integrating SE in the accounting curriculum. Engaging actively and extensively with research studies such as this allows them to voice their opinions about the importance of sustainability and how their country can better engage in this increasingly important field.

Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Sustainable Development ◽  
Saudi Arabia ◽  
Accounting Education ◽  
Accounting Students ◽  
Development Education ◽  
Content Type ◽  
The Sustainable Development ◽  
Current Accounting ◽  
Level Of Understanding

PurposeThe purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.Design/methodology/approachA questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.FindingsThe findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.Practical implicationsThe results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.Originality/valueThis study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.

The value of people

2014 ◽  
Vol 15 (1/2) ◽  
pp. 67-80 ◽  
Author(s):  
Stephen Town
Keyword(s):  
Human Capital ◽  
Mixed Method ◽  
Design Methodology ◽  
Research Strategy ◽  
Research Approach ◽  
Mixed Method Research ◽  
Content Type ◽  
Human Capital Measurement ◽  
Unique Framework ◽  
Desk Research

Purpose – The purpose of this paper is to reflect on advances in the understanding and practice of people evaluation in libraries. The paper is conceptual and offers a framework for human capital evaluation. Design/methodology/approach – The research approach has been to employ a mixed method research strategy (multi-methodology), combining desk research exploring quantitative capital assessment methods from other industries, sectors and libraries; phenomenological observation of existing data collection and development concepts; and survey data from staff in case studies of the author's own and other organizations. Findings – The synthesis suggests the measures required to populate the library capital dimension of the value scorecard, thereby providing an estimation of the value of a library's human capital. Originality/value – The paper fills a gap through a broad survey of advances in people assessment in libraries, and provides a unique framework for human capital measurement in libraries.

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