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Article
Publication date: 27 January 2021

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper aims to examine the perceptions of salient stakeholders in Jordan concerning the importance of integrating sustainability education (SE) into the accounting curriculum.

Abstract

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.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 January 2024

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for

Abstract

Purpose

This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

Design/methodology/approach

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

Findings

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

Research limitations/implications

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

Practical implications

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Social implications

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

Originality/value

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 4 January 2016

Chamila Roshani Perera and Chandana Rathnasiri Hewege

The purpose of this study is to extend the current knowledge of curriculum developments in international business and marketing curricula. Integrating sustainability into business

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Abstract

Purpose

The purpose of this study is to extend the current knowledge of curriculum developments in international business and marketing curricula. Integrating sustainability into business and marketing curricula of the universities are widely debated in previous literature. Sustainability is a global phenomenon; however, curriculum development projects aimed at integrating sustainability education into international business and marketing curricula are scarce. The study investigates the learning gaps in sustainability education among undergraduates enrolled in an International Marketing course to postulate a series of pedagogical practices, leading to effective integration of sustainability education into the curricula.

Design/methodology/approach

Two-phased research method consisting of complementary data collection techniques informed the findings of this study. First, an online survey was conducted among 111 undergraduates enrolled in an International Marketing course. The findings of the survey are used in designing the second phase of data collection performed through a content analysis of essays written by 60 undergraduates evaluating sustainable marketing practices of international firms. Informed by the findings gathered through SPSS- and Nvivo-aided data analysis, this study postulates a series of pedagogical practices.

Findings

The study argues that curriculum development projects in integrating sustainability into an existing curriculum in universities should be aimed at bridging undergraduates’ learning gaps in sustainability education. The main learning gaps identified in the study reveal that undergraduates find it difficult to view the social function of international business firms from a holistic point of view; critically assess sustainable marketing practices; and articulate futuristic views on sustainable marketing practices. Further, the content analysis revealed three major thematic categories: sustainability from reductionists’ perspective, sustainable marketing practices bring nothing “but good for businesses”, ambivalent about the future success of sustainable marketing practices. Triggered by these learning gaps, thematic categories and the theoretical underpinnings of Rusinko’s (2010) matrix for integrating sustainability education, the study offers a set of practical pedagogical guidelines to incorporate sustainability education into curricula.

Research limitations/implications

The study is limited to exploring undergraduate student perspectives, and it would be worthwhile if educators’ perspectives are explored in future studies. The findings could be further improved by conducting a cross-sectional study across several business disciplines.

Practical implications

Based on the findings of the study, a set of guidelines for developing a pedagogical plan to incorporate sustainable education into curricula is presented.

Originality/value

Educators argue that successful curriculum development projects aiming at integrating sustainability into existing curricula should be aligned with the structure of the existing curricula, and those new pedagogical practices in integrating sustainability into existing curricula should be built on students’ learning gaps in sustainability education. To this end, this study examined undergraduates’ learning gaps in sustainability education and postulated pedagogical practices toward integrating sustainability education into an existing curriculum of international marketing.

Details

International Journal of Sustainability in Higher Education, vol. 17 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 26 August 2014

Nelson A. Barber, Fiona Wilson, Venky Venkatachalam, Sara M. Cleaves and Josina Garnham

This paper aims to demonstrate how sustainable development education can be implemented at business schools, despite institutional barriers, through innovative and collaborative…

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Abstract

Purpose

This paper aims to demonstrate how sustainable development education can be implemented at business schools, despite institutional barriers, through innovative and collaborative relationships with internal and external stakeholders. Businesses are beginning to accept their social responsibility through proactive approaches to maximizing their net social contribution, embracing opportunities and managing risks resulting from their economic, environmental and social impacts. Yet, many business schools are lagging in integration of sustainability into their curriculum, and as a result are not adequately educating future business leaders.

Design/methodology/approach

This case study presents the challenges in developing and implementing sustainability education, as well as analyzes the various underlying drivers of these barriers. The paper provides a detailed description of some of the ways one business school has overcome these barriers, and provides generalizable insights that can help other business schools and universities understand how they can engage in the implementation of similar sustainable development programs.

Findings

As business educators, we should reevaluate our role and our focus. Through education, interdisciplinary collaboration, research and community and industry engagement, sustainability can become firmly established within the existing value structure of business schools.

Originality/value

While many business schools worldwide are discussing the importance of integrating sustainability into their curricula, and while employers and students are demanding the same, few business schools have genuinely made progress in meeting these demands. This paper presents both the challenges to integrating sustainability and an in-depth study of one business school’s approach to creating unique and innovative solutions to overcome these barriers.

Details

International Journal of Sustainability in Higher Education, vol. 15 no. 4
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 27 November 2019

Kay Emblen-Perry

This paper aims to present a novel pedagogical approach to education for sustainability within the business curriculum that adopts a sustainability audit of a fictional company…

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Abstract

Purpose

This paper aims to present a novel pedagogical approach to education for sustainability within the business curriculum that adopts a sustainability audit of a fictional company presented as a case study as the focus of learning, teaching and assessment. It evaluates the user’s ability to provide the active learning called for in education for sustainability literature and hands-on learning that business management students prefer.

Design/methodology/approach

This study explores students’ qualitative and quantitative responses to pre- and post-module surveys and module evaluations to establish the effectiveness of focussing learning, teaching and assessment on a sustainability audit. The study, undertaken over a two-year period, adopts four indicators of learning and teaching effectiveness to synthesise, evaluate and present the findings as follows: development of sustainability knowledge and skill, employment skills, career and life skills and engagement.

Findings

The study finds that a sustainability audit can develop students’ knowledge and skills in all four indicators of learning and teaching effectiveness. In addition, the findings suggest it can raise students’ learning awareness and recognition of their role in the learning process.

Research limitations/implications

This paper reports the findings of a small scale, two-year study. As such, it presents indicative findings rather than generalised conclusions.

Practical implications

Designing a pedagogical approach to education for sustainability within the business curriculum around the completion of a sustainability audit can offer hands-on learning experiences that meet students’ preferences for interactive, experiential and collaborative learning within real-world environments, employers’ demands for employment-ready graduates and educators’ hopes for sustainability advocates.

Originality/value

This study builds on the existing pedagogic discourse of pedagogic means and methods for education for sustainability within the business curriculum. It provides insight into effective hands-on education for sustainability within the business curriculum and offers experience-based guidance to educators seeking to develop immersive, active and experiential, real-world pedagogical approaches.

Details

International Journal of Sustainability in Higher Education, vol. 20 no. 7
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 11 June 2021

Nancy E. Landrum

This paper aims to learn how sustainability and the circular economy were being integrated into the curriculum of a Dutch university and to transfer that knowledge back to a US…

Abstract

Purpose

This paper aims to learn how sustainability and the circular economy were being integrated into the curriculum of a Dutch university and to transfer that knowledge back to a US university business school curriculum. Given the resistance toward integrating sustainability into the US business school curriculum, the Dutch university served as a role model for education for sustainable development.

Design/methodology/approach

This case study used ethnographic methods of participant observation over a four-month residency at the Dutch university.

Findings

Themes observed are as follows: success in the current context relied upon sustainability being integrated into the culture and lifestyle, legislative enforcement, a focus on urban sustainability, use of the Sustainable Development Goals (SDGs) and collaboration as a key to success. The course proposal shifted to a class on the SDGs which is broader, more inclusive, and interdisciplinary. The proposal to integrate circular economy into the US business school curriculum shifted to a class on the SDGs. It was determined that the SDGs presented a more amenable approach to introduce sustainability into the business school curriculum and meet the objectives of education for sustainable development.

Research limitations/implications

This case study is based upon the author’s experience at one university in the Netherlands. Limitations include the generalizability of the findings to another university as well as the question of transferability across cultures.

Practical implications

This case study offers one suggestion for integrating sustainability into the business school curriculum.

Social implications

Integrating sustainability into the business school curriculum through the SDGs might help overcome resistance.

Originality/value

The findings offer an alternative approach for integrating sustainability into the business school curriculum that is aligned with AACSB standards and which might face less resistance.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 6
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 5 August 2021

Melissa Franchini Cavalcanti-Bandos, Silvia Quispe-Prieto, Alberto Paucar-Caceres, Toni Burrowes-Cromwel and Héctor Heraldo Rojas-Jiménez

This paper aims to report on the status and the development of education for sustainable development (ESD) and sustainability literacy (SL) in three Latin American (LA) higher…

Abstract

Purpose

This paper aims to report on the status and the development of education for sustainable development (ESD) and sustainability literacy (SL) in three Latin American (LA) higher education institutions (HEIs) business programs in Peru, Brazil and Colombia. The paper examines institutional efforts to both introduce and implement ESD curricula and provide SL.

Design/methodology/approach

The methods used in this paper included reviews of university Web pages and course materials. Structured interviews were also conducted with program leaders, to examine the level of ESD, as input affecting the business programs curricula of the universities concerned.

Findings

Initial findings suggest that, in the three HEIs surveyed, there is still a tendency to talk about issues related to ESD but actions that confirm this interest are not sufficiently advanced. The authors surveys a sample of business programs curricula and interviewed its leaders and a mixed and dated picture emerged. When compared to other regions particularly the USA and Europe, the findings show that the HEIs surveyed still have not developed enough work to distinguish conceptually between sustainable development, ESD and SL making the embedment of these concepts in the curriculum not fully developed.

Originality/value

In LA HEIs, the ESD message seems to be slowly taking ground, equipping HEIs to respond to SL concerns. Implementation and practice in some HEIs are still at an embryonic and conceptually confused stage with regard to LA HEIs SL. This paper sheds light to help ESD delivery. It offers some strategies for moving on from this inception phase to a more structured SL provision and ESD outlook.

Details

International Journal of Sustainability in Higher Education, vol. 22 no. 5
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 17 February 2022

Umesh Sharma and Brody Stewart

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this…

Abstract

Purpose

This paper aims to examine the embedding of sustainability courses in the accounting curriculum by using the Delta Business School in New Zealand as an example. The focus of this paper is an effective learning strategy on sustainability education, which other business schools could follow using this approach.

Design/methodology/approach

Each course’s published outline was subjected to an in-depth analysis. Semi-structured interviews were used to gather information from the course controllers and students.

Findings

The findings revealed that while some courses are considered stand-alone sustainability courses, others incorporate a technical focus on accounting as required by the professional accounting bodies: Chartered Accountants Australia and New Zealand, certified public accountant (Australia) and Association of Chartered Certified Accountants.

Research limitations/implications

The research is limited to sustainability education content at a single university.

Practical implications

Students at tertiary education institutions, who will be future managers, are dependent on business schools to teach them the importance of sustainability.

Social implications

Sustainability education in accounting could be instrumental in transforming the nature and role of the accountant in society.

Originality/value

This paper contributes to the discussion required to understand how sustainability education is embedded within the accounting curriculum and the perceptions of lecturers and students with regard to sustainability education.

Details

Pacific Accounting Review, vol. 34 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Book part
Publication date: 13 July 2020

Loretta Newman-Ford, Sophie Leslie and Sue Tangney

This chapter discusses the pilot study of an Education for Sustainable Development Self-Evaluation Tool (ESD-SET), created by the Quality Enhancement Directorate (formerly the

Abstract

This chapter discusses the pilot study of an Education for Sustainable Development Self-Evaluation Tool (ESD-SET), created by the Quality Enhancement Directorate (formerly the Learning and Teaching Development Unit) at Cardiff Metropolitan University, as both a means of auditing the extent to which academic programs embed ESD and a catalyst for curriculum development.

The chapter evaluates the effectiveness and usefulness of the self-evaluation for both auditing ESD and curriculum development. Responses to the self-evaluation questions by Programme Directors were analyzed and follow-up interviews carried out with the Programme Directors to explore their experiences of the tool.

Results indicate that the self-evaluation tool is fit-for-purpose as a means of auditing the integration of ESD within academic programs. The self-evaluation exercise promoted team discussion around sustainability issues and raised staff awareness and understanding of the concept of ESD and how to effectively embed sustainability-related themes within their discipline. The exercise had a transformative impact on the way some program teams approached curriculum design and delivery. There was evidence that engagement with the tool contributed to further embedding of sustainability within curricula across all disciplines involved in the pilot study.

Details

Introduction to Sustainable Development Leadership and Strategies in Higher Education
Type: Book
ISBN: 978-1-78973-648-9

Keywords

Book part
Publication date: 17 April 2018

Emilio Boulianne and S. Leanne Keddie

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in…

Abstract

Purpose

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the Canadian professional accounting education program?

Methodology/approach

Content analysis and interviews.

Findings

We find that sustainability is not a key component of the CPA education program since its sustainability content has shrunk over the years. We believe that the groupthink phenomenon may have influenced the selection of CPA Competency Map participants (whose backgrounds reveal a lack of sustainability expertise) as well as the participants’ discussions. Additionally, a lack of consideration for society as a key stakeholder may have also influenced the shortage of sustainability content. Finally, power dynamics might have contributed to the financial accounting and reporting competencies dominating the new map.

Research limitations

We did not have access to the live meetings when the Map was created, although we conducted interviews with representatives involved in the process. This research is bound by a confidentiality agreement that limits us from providing sensitive details. However, we do not consider that these limitations undermine our contribution or reduce the relevance of our research.

Originality/value

Our research contributes to the under-researched domain of sustainability education and to understanding how groupthink, stakeholder theory and power dynamics may have contributed to the dearth of sustainability coverage in the new Canadian CPA program.

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