Artigo em revista científica Q1
Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
Teresa Eugénio (Eugénio, T.); Pedro Carreira (Carreira, P.); Nina Miettinen (Miettinen, N.); Isabel Lourenço (Lourenço, I.);
Título Revista
Journal of Accounting in Emerging Economies
Ano (publicação definitiva)
2022
Língua
Inglês
País
Reino Unido
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Abstract/Resumo
Purpose: The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices. Design/methodology/approach: This empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites. Findings: The findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting. Originality/value: These findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.
Agradecimentos/Acknowledgements
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Palavras-chave
Sustainability,Sustainability accounting,Higher education,Theory of planned behaviour,Accounting education,Emerging countries,Malaysia,Philippines
  • Psicologia - Ciências Sociais
  • Economia e Gestão - Ciências Sociais
  • Sociologia - Ciências Sociais
Registos de financiamentos
Referência de financiamento Entidade Financiadora
UIDB/04928/2020 Fundação para a Ciência e a Tecnologia
CEECINST/00051/2018 Fundação para a Ciência e a Tecnologia
UIDB/00315/2020 Fundação para a Ciência e a Tecnologia