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Open Access
Article
Publication date: 14 December 2022

Alice Annelin and Gert-Olof Boström

The purpose of this paper is to review and provide propositions about survey assessment tools of the key sustainability competencies (KSCs) of education for sustainability. UNESCO…

3769

Abstract

Purpose

The purpose of this paper is to review and provide propositions about survey assessment tools of the key sustainability competencies (KSCs) of education for sustainability. UNESCO points out how education plays an important role in transforming societies towards a sustainable future and achieving the United Nations’ sustainable development goals. To plan education for sustainability, teachers need to know the students’ competencies for sustainability before they come to class. Thus, a formative assessment about student competence for sustainability is needed.

Design/methodology/approach

Firstly, a structured literature review of assessment tools used to measure sustainability competencies by questionnaire survey is presented. Secondly, the authors’ conceptualise how the competencies influence each other and provide propositions for future research.

Findings

The literature demonstrates that there is much ambiguity between prior research about the scales used and what they represent. A lack of validation across disciplines is apparent and an assessment tool that includes all eight KSCs could benefit education for sustainability. Future research could investigate how the competencies influence each other and which drivers are stronger for each discipline across different countries. A formative assessment tool can address this need.

Originality/value

The findings provide a new analysis about questionnaire assessment tools used in prior research to measure sustainability competence. The authors’ offer a discussion about the strengths and weaknesses found in prior research and propose suggestions for future research. Their conceptualisation also provides propositions for validating the KSCs presented in a recent framework.

Details

International Journal of Sustainability in Higher Education, vol. 24 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 13 October 2022

Alice Annelin

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender…

2623

Abstract

Purpose

This paper aims to examine the association between audit quality threatening behaviour (AQTB) and three team equality dimensions: deindividuation, social identity and gender equality. Discrimination among auditors has been experienced in accounting firms across the world, which can lead to behaviour that risks the quality of work. The negative influence of this behaviour can have consequences for clients, audit firms, regulators and the wider society due to the threat on audit quality.

Design/methodology/approach

A questionnaire was conducted at a Big 4 audit firm in Sweden. Members of audit teams that worked together on one specific engagement were asked to give their perceptions of their experience of equality and behaviours within the team. Hypotheses were tested using ordered logistic regression and partial least squares structural equation model.

Findings

Audit teams that experience deindividuation conduct more AQTBs and audit teams with higher social identity conduct less AQTBs. However, the audit team’s social identity can moderate the audit teams’ experience with deindividuation and reduce AQTB.

Originality/value

With a unique data set of practising audit teams, this study is the first to investigate how audit team equality is related to AQTB. Contributions are made to practitioners about audit team dynamics since the AQTB occurs as part of the audit decision-making process that influences audit quality. Inequality also has recruitment and reputation consequences. Thus, contributions are made to the audit market that is interested in audit quality. The study also contributes empirical evidence from an audit team context about behavioural outcomes and the social identity and deindividuation model theory (Klein et al., 2007; Reicher et al., 1995).

Details

Managerial Auditing Journal, vol. 38 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

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