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Open Access
Article
Publication date: 27 February 2024

Stephana Dyah Ayu Ratnaningsih, Imam Ghozali and Puji Harto

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Abstract

Purpose

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Design/methodology/approach

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

Findings

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

Originality/value

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Content available
Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Content available
Article
Publication date: 1 July 2014

John F. Dalrymple

93

Abstract

Details

Quality Assurance in Education, vol. 22 no. 3
Type: Research Article
ISSN: 0968-4883

Content available
Book part
Publication date: 26 November 2016

Karin Klenke

Abstract

Details

Qualitative Research in the Study of Leadership
Type: Book
ISBN: 978-1-78560-651-9

Content available
Book part
Publication date: 10 September 2020

Christos Kostopoulos

Abstract

Details

Journalism and Austerity
Type: Book
ISBN: 978-1-83909-417-0

Content available
Book part
Publication date: 10 December 2018

Gaétan Breton

Abstract

Details

A Postmodern Accounting Theory
Type: Book
ISBN: 978-1-78769-794-2

Content available
Book part
Publication date: 10 September 2021

Ignas Kalpokas

Abstract

Details

Malleable, Digital, and Posthuman
Type: Book
ISBN: 978-1-80117-621-7

Open Access
Article
Publication date: 16 May 2023

Mauro Sciarelli, Giovanni Landi, Lorenzo Turriziani and Anna Prisco

This study aims to explore the impact of controversial firms’ corporate sustainability assessments on their risk exposure according to the environmental, social and governance…

25042

Abstract

Purpose

This study aims to explore the impact of controversial firms’ corporate sustainability assessments on their risk exposure according to the environmental, social and governance (ESG) paradigm.

Design/methodology/approach

This study conducts a cross-sectional study using the ordinary least squares approach to test how corporate social responsibility practices affect firms’ risk exposure, testing the three single impacts of ESG components and the impact of an overall ESG assessment. This study considers the largest Standard & Poor’s (S&P) 500 stock market index companies and focus on a double-risk measurement – systematic and idiosyncratic – developing an empirical study on 132 controversial companies listed on the S&P index.

Findings

Empirical findings indicate that the overall ESG assessment and the environmental and social sub-dimensions decrease idiosyncratic firm risk. At the same time, no significant results are found according to the systematic risk component.

Originality/value

This study fits into the domain of risk management research, investigating whether additional and non-financial disclosures regarding sustainability issues decrease information asymmetries, improving investors’ decision-making and stakeholders’ relations. Prior literature has shown limited evidence on the relationship between corporate social performance (CSP) and firm risk based on controversial companies. The main contribution is to consider the controversy as an independent factor from the industry sector, given that the implications of CSP actions and practices are mainly firm-specific.

Content available
Article
Publication date: 21 October 2013

Richard Reed

2836

Abstract

Details

American Journal of Business, vol. 28 no. 2
Type: Research Article
ISSN: 1935-5181

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