Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
Journal of Accounting in Emerging Economies
ISSN: 2042-1168
Article publication date: 28 December 2021
Issue publication date: 7 July 2022
Abstract
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.
Keywords
Acknowledgements
An earlier version of this paper has been presented at the XX USP International Conference in Accounting, São Paulo University, Brazil (2020) and at the XIX Conference and Doctoral Colloquium Grudis (Portuguese Network on Accounting Research), Polytechnic Institute of Cávado e Ave, Portugal (2020). The authors are grateful for the comments provided by the scientific committee and by the participants in those sessions.
Funding: This research is financed by National Funds of the FCT—Portuguese Foundation for Science and Technology within the project «UIDB/04928/2020» and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018.
Citation
Eugenio, T., Carreira, P., Miettinen, N. and Lourenço, I.M.E.C. (2022), "Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines", Journal of Accounting in Emerging Economies, Vol. 12 No. 4, pp. 695-715. https://doi.org/10.1108/JAEE-10-2020-0277
Publisher
:Emerald Publishing Limited
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