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1 – 10 of 281
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: 7 March 2024

Michail Nerantzidis

Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context…

Abstract

Purpose

Sustainable development (SD) is becoming an important area of research in accounting education. This paper examines if postgraduate accounting students in the Greek context present different awareness of SD issues and if this is related to their Master’s orientation. Moreover, it compares the results with other similar studies.

Design/methodology/approach

An online questionnaire was designed based on Ebaid (2022) and Aleixo et al. (2021), and distributed to two different Master’s orientation programs. Then, descriptive statistics and contingency table analysis were performed to illustrate the main differences regarding the students’ responses.

Findings

The results indicate that the examined postgraduate students recognize the importance of SD for their future careers and require more knowledge about this issue. Moreover, it is presented that most of the postgraduate students adhere to the core sustainability principles (i.e. recycle, reuse and reduce), while only the students of environmental, social and governance (ESG) Master are significantly and actively engaged in social and environmental activities. Collectively, the results show that postgraduate students in Greece are more familiar with the term SD compared to participants in other similar studies in different contexts.

Practical implications

Planners and decision-makers in higher education institutions could benefit from the findings to reconsider accounting education by introducing new courses and/or Master’s programs to promote knowledge and action for SD.

Originality/value

This is the first study, as far as we know, that examines the issue of sustainability and accounting education on postgraduate students.

Details

Higher Education, Skills and Work-Based Learning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-3896

Keywords

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-308-4

Article
Publication date: 29 September 2023

Regina Mensah Onumah and Godfred Matthew Yaw Owusu

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Abstract

Purpose

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Design/methodology/approach

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

Findings

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

Research limitations/implications

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

Originality/value

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Book part
Publication date: 27 September 2023

John M. LaVelle, Trupti Sarode and Satlaj Dighe

Educators strive to develop and implement high impact educational experiences, which are critical to ensuring university courses and curricula serve as memorable and transferable…

Abstract

Educators strive to develop and implement high impact educational experiences, which are critical to ensuring university courses and curricula serve as memorable and transferable learning experiences for students. It is not clear, however, which experiences are exceptional from a student perspective, or what kinds of illustrative examples exist in applied disciplines. In this chapter, we ground our discussion of high impact educational experiences in the field of program evaluation, contextualize it as organized at the University of Minnesota, describe three experiences that have been repeatedly described as impactful by students, and engage in a collective dialogue as teachers and learners.

Details

High Impact Practices in Higher Education: International Perspectives
Type: Book
ISBN: 978-1-80071-197-6

Keywords

Open Access
Article
Publication date: 22 April 2020

Daniil Muravskii and Snezhana Muravskaia

In this work, we discuss the gap between teaching the understanding that engaging in corporate social responsibility (CSR) activities is important and showcasing it as a normal…

Abstract

In this work, we discuss the gap between teaching the understanding that engaging in corporate social responsibility (CSR) activities is important and showcasing it as a normal practice for different companies and situations – not just for multinational enterprises (MNEs) or as a case of charity. We highlight an important possible gap in CSR education, which prohibits students and graduates from effectively aligning business objectives with applying technological solutions to social and environmental problems. It is our belief that the poor statistics concerning social entrepreneurship growth in Russia contribute to particular flaws in CSR education for future managers and specialists in medium and large private enterprises, particularly for undergraduate and pre-experience graduate programs. The case of applying modern educational technologies to compensate for the inability to integrate the studied solutions to environmental problems with own goals is described.

Details

Emerald Open Research, vol. 1 no. 8
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 16 April 2024

Rebecca Rogers, Martille Elias, LaTisha Smith and Melinda Scheetz

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy…

Abstract

Purpose

This paper shares findings from a multi-year literacy professional development partnership between a school district and university (2014–2019). We share this case of a Literacy Cohort initiative as an example of cross-institutional professional development situated within several of NAPDS’ nine essentials, including professional learning and leading, boundary-spanning roles and reflection and innovation (NAPDS, 2021).

Design/methodology/approach

We asked, “In what ways did the Cohort initiative create conditions for community and collaboration in the service of meaningful literacy reforms?” Drawing on social design methodology (Gutiérrez & Vossoughi, 2010), we sought to generate and examine the educational change associated with this multi-year initiative. Our data set included programmatic data, interviews (N = 30) and artifacts of literacy teaching, learning and leading.

Findings

Our findings reflect the emphasis areas that are important to educators in the partnership: diversity by design, building relationships through collaboration and rooting literacy reforms in teacher leadership. Our discussion explores threads of reciprocity, simultaneous renewal and boundary-spanning leadership and their role in sustaining partnerships over time.

Originality/value

This paper contributes to our understanding of building and sustaining a cohort model of multi-year professional development through the voices, perspectives and experiences of teachers, faculty and district administrators.

Details

School-University Partnerships, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1935-7125

Keywords

Open Access
Article
Publication date: 22 May 2023

Tamara Poje and Maja Zaman Groff

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of…

13334

Abstract

Purpose

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

Design/methodology/approach

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

Findings

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

Practical implications

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

Originality/value

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

Article
Publication date: 25 May 2023

Jasmin Godemann, Bich-Ngoc Nguyen and Christian Herzig

This paper aims to present the progress of the implementation of sustainability in business schools in line with the United Nations Principles for Responsible Management Education…

Abstract

Purpose

This paper aims to present the progress of the implementation of sustainability in business schools in line with the United Nations Principles for Responsible Management Education (PRME) and its principles of responsible management education.

Design/methodology/approach

By analyzing the content of the Sharing of Information on Progress reports from PRME signatories, this study identified significant developments in the strategies business school use to implement sustainability. However, it seems that a framework that business schools can apply to accomplish that goal is still lacking. This paper proposes a framework that addresses four components of the integration process and stresses the important role of stakeholders. The authors discuss the results from 2021 in comparison to the results of a previous analysis of the first 100 signatories from 2010 and analyze the findings in relation to the developed framework.

Findings

This study shows that business schools have improved their sustainability engagement in many areas (e.g. education offerings and teaching methods, campus practices and engaging stakeholders). However, less attention has been paid to other aspects, such as reviewing and assessing, capability development or communication, which could slow the transformation process. The authors discuss further implications of the findings for enhancing the PRME signatories’ ability to implement the underrecognized aspects.

Originality/value

While the analysis focuses on the status and progress of the integration of PRME within business schools during the past decade, the framework may enable higher education institutions to analyze their potential to implement change and plan future transformation strategies.

Article
Publication date: 21 February 2024

Katia Lobre-Lebraty and Marco Heimann

We explore how sustainable management education (SME) can help prepare future leaders to manage crises effectively. Precisely, the intricacies of articulating moral and economic…

Abstract

Purpose

We explore how sustainable management education (SME) can help prepare future leaders to manage crises effectively. Precisely, the intricacies of articulating moral and economic imperatives for businesses in a manner that engages students in sustainable behavior are a serious challenge for SME. We study how to integrate reminders of moral and economic imperatives in a socially responsible investment (SRI) stock-picking simulation created for SME.

Design/methodology/approach

Adopting an experimental design, we analyzed how the reminders affected the average environment social governance (ESG) integration in the portfolios of 127 graduate students in finance over a twelve-week period.

Findings

Our results show how essential it is to balance the two imperatives. The highest level of sustainable investment is attained when utilizing both reminders.

Practical implications

Our findings have practical implications for implementing and organizing SME in business schools to educate responsible leaders who are able to effectively manage crises. Learning responsible management is most effective when students are exposed to the inherent tension between moral and economic imperatives. Hence, our findings corroborate the win-win conception of SME.

Originality/value

No management decision study has experimentally measured the effects of SME practices on students' actual behavior. Our research fills this gap by complementing previous studies on the effectiveness of teaching practices, first by drawing on behavioral sciences and measuring changes in students' actual sustainability behavior and second by introducing moral and economic imperatives into an innovative teaching resource (TR) dedicated to SME.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

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