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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: 28 September 2022

Kenneth Javier Tua, Gabriel Victor Aves Caballero and Susan C. Aquino-Ong

This paper serves as a pilot study for the education of cultural landscape heritage conservation (CLHC) and review the preparedness of landscape architecture curricula in the…

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Abstract

Purpose

This paper serves as a pilot study for the education of cultural landscape heritage conservation (CLHC) and review the preparedness of landscape architecture curricula in the Philippines for the CLHC specialization. It proposes the utilization of the “Geodesign” framework in formulating a developmental process and validation of the interrelationship and collaborative activity created by the thematic areas towards landscape heritage education and professionalization. The goal of the study is to create new possibilities for the profession through the study and professionalization of cultural landscapes, thus, raising awareness and significance of cultural heritage and heritage conservation in the lenses of the Philippine landscapes.

Design/methodology/approach

The research opted for literature reviews, comprehensive desktop reviews of the landscape architecture syllabi of higher education institutions (HEIs) and SWOT and PESTEL analyses as qualitative assessments, including stakeholder feedback discussions with the current four (4) HEIs, Philippine Association of Landscape Architects (PALA), Technical Committee for Landscape Architecture, Commission on Higher Education (TCLA CHED), Professional Regulation Commission–Board of Landscape Architecture (PRC–BOLA) and the ICOMOS IFLA International Scientific Committee on Cultural Landscapes, National Philippine Committee (Philippine NSCCL). The data were complemented by a quantitative assessment using Leopold and Lohani and Thann assessment matrix on importance (without considering magnitude), and for this study, it is the level of preparedness and integration.

Findings

The paper brings forth to the conclusion that the landscape architecture curricula at the bachelor's degree level of the University of the Philippines – Diliman (UP – Diliman) in Quezon City and University of San Carlos (USC) in Cebu are prepared to integrate and/or consider updating their respective curriculum in accordance to the CLHC specialization. The curricula of Bulacan State University (BulSU) in Malolos, Bulacan, and the University of San Agustin (USA) in Iloilo may need to consider introducing courses related to the thematic areas to be able to create an area of basis for integration.

Research limitations/implications

The study is initiated as part of the International Council on Monuments and Sites (ICOMOS) Philippines Internship programme during a master degree study wherein the research is bounded within the limit of its duration. Therefore, the study was able to only identify and chose the possible thematic areas and course concentrations for the specialization of CLHC; select, review and propose courses related to CLHC; screen courses from the landscape architecture curricula of the universities based on its course title, course information (if provided) and cross–checked with Government syllabi; and allocation of units and time per identified course as well as required prerequisite from thematic areas was not covered in this study.

Practical implications

The paper can be used as a tool to engage discussions with the PRC–BOLA in its development of the specialization of CLHC currently being planned. Study topics and themes identified can be the starting point of training programmes that can benefit students of the current four universities in the study and landscape architecture professionals alike. This will eventually translate to benefits to society as heritage conservation methodologies are developed by practitioners who can apply such knowledge to places of cultural and natural significance and develop learnings to concrete heritage laws and policies protecting landscapes.

Originality/value

This paper serves as a pilot study for the education and professionalization of CLHC in the Philippines. Significantly, the development of CLHC specialization in the Philippines shall open various opportunities in developing Philippine cultural landscape heritage conservationists trained at the local context.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Abstract

Purpose

This study aims to assess the effectiveness of active teaching methodologies, namely, problem-oriented learning and the case method, to develop sustainability competencies. It also analyses the advantages and challenges for teachers when implementing the sustainable development goals (SDGs) in eight undergraduate and postgraduate degrees within the framework of a cross-departmental collaboration.

Design/methodology/approach

A mixed research methodology was used: a quantitative study to assess the levels of acquisition of sustainability and research competencies and the potential correlation between them, as well as a mixed study of the advantages and challenges for the teachers participating in the cross-departmental initiative. Curriculum content linked to the SDGs was worked on. Active teaching methodologies and a competency assessment rubric were used as curriculum implementation strategies in the eight courses involved.

Findings

Active teaching methodologies are suitable to implement the SDGs in university teaching and to develop both sustainability and research competencies. A synergic effect is observed between them. Coordinated work between teachers of different subjects in several degrees contributes to developing a culture of sustainability at the university.

Research limitations/implications

Although the collaboration between teachers from different disciplines was successful, this study did not promote interdisciplinary projects among students from different degrees. This promises to be highly valuable for future research.

Practical implications

Students can become present and future leaders in achieving the SDGs. This approach can be replicated in other educational institutions.

Social implications

This study bridges the gap between theoretical recommendations and the practical implementation of the SDGs in undergraduate and postgraduate degrees.

Originality/value

Coordinated work between teachers of different subjects in different degrees contributes to the development of a culture of sustainability at the university.

Details

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

Keywords

Article
Publication date: 30 April 2024

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Abstract

Purpose

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

Design/methodology/approach

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

Findings

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Originality/value

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 January 2024

Karin Farag and Can Baran Aktas

The purpose of this study is to identify the most prevalent initiatives undertaken by leading universities in sustainability and offer a roadmap for other institutions seeking to…

Abstract

Purpose

The purpose of this study is to identify the most prevalent initiatives undertaken by leading universities in sustainability and offer a roadmap for other institutions seeking to undertake similar actions and contribute to more effective implementation of sustainability practices.

Design/methodology/approach

By using a quantitative assessment approach, the study sheds light on successful initiatives implemented by universities worldwide, spanning six categories: transportation, waste management, curriculum, food and dining, water and energy. Each category is clearly related to one or more of the 17 sustainable development goals. A cluster analysis was also applied to identify regional trends in preferred initiatives.

Findings

The study underlines the importance of integrating sustainability principles into the curricula of higher education institutions (HEIs) as well as educating staff members on energy and water management. The most common and impactful initiatives in the studied six categories have been identified. Many of the initiatives mentioned in the study do not just result in reducing ecological footprint but also provide economic savings as well. Differences among regions and countries were observed in the implementation of initiatives. Cultural and habitual factors should not be disregarded during the selection process of initiatives.

Originality/value

The findings of this study may help universities to take their first steps toward implementing initiatives that can effectively promote sustainable development. Results will aid other HEIs in planning for next steps while outlining the more common initiatives.

Details

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

Keywords

Article
Publication date: 8 January 2024

Walter Leal Filho, Maria Alzira Pimenta Dinis, Maria F. Morales, María Semitiel-García, Pedro Noguera-Méndez, Salvador Ruiz de Maya, María-del-Carmen Alarcón-del-Amo, Nuria Esteban-Lloret and María Pemartín

Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic…

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Abstract

Purpose

Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic, social and environmental dimensions of SD. This paper aims to examine sustainability integration in economics degree programmes.

Design/methodology/approach

Through an extensive literature review in Web of Science (WoS) and information search in Google, conducting to 28 relevant case studies, this paper elucidates the emphasis given to sustainability as part of economics degree programmes in HEIs.

Findings

The results suggest that, whereas the inclusion of sustainability components in this field is a growing trend, much still needs to be done to ensure that matters related to SD are part of the routine of university students studying economics.

Research limitations/implications

It is worth noting that the literature review conducted in WoS was primarily aimed at assisting in the selection of university case studies. The 28 university case studies scrutinised in this study may lack sufficient representation from numerous developing countries.

Practical implications

This study highlights challenges in integrating the SD into economics degree programmes, suggesting the need for curriculum adjustments as underscoring operational issues, acting as barriers. The inclusion of sustainability in economics programmes must navigate operational issues stemming from packed timetables and busy schedules, requiring innovative solutions.

Social implications

As far as the authors are aware, this study holds substantial importance in its emphasis on implementing sustainability within HEIs’ economics programmes, assisting in pursuing SD.

Originality/value

The novelty of this study lies in addressing sustainability with the specific economics focus programmes within the HEIs context.

Details

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

Keywords

Article
Publication date: 25 March 2024

Lama Abu Alieh, M. Reza Hosseini, Igor Martek, Wei Wu and Mehrdad Arashpour

A lack of suitably qualified Building Information Modelling (BIM) professionals is understood to be a major barrier towards higher uptakes of BIM in the Australian construction…

Abstract

Purpose

A lack of suitably qualified Building Information Modelling (BIM) professionals is understood to be a major barrier towards higher uptakes of BIM in the Australian construction industry. In response, Australian universities have tried to integrate the teaching of BIM into construction-related curricula, but with limited success. The acknowledged impediment is the lingering mismatch between what universities offer and what industry actually needs. However, the exact nature of that mismatch has yet to be identified. This study addresses that knowledge gap. It assesses both the current status of BIM competencies among university graduates and explores how BIM education at Australian universities may be improved to deliver BIM work readiness, as required by the industry.

Design/methodology/approach

This paper employed a qualitative research approach, utilizing 17 semi-structured interviews with experts in the Australian BIM industry. The Person-Organization (PO) fit theory, which emphasizes the congruence between individual and organizational characteristics, was utilized as a theoretical framework to examine the compatibility between “demand” and “ability” perspectives. The resulting data were analysed using this theoretical framework to gain insights into the PO fit perspectives in relation to BIM industry practices.

Findings

Findings reveal that graduates are generally competent regarding the use of BIM software. However, employers require much more than software skills, and expect recruits to have the capability to implement BIM as a process according to information management standards. Specifically, graduates are significantly deficient in matters of BIM protocols, collaboration and coordination, information workflows as well as completion and handover procedures.

Originality/value

This study is the first of its kind that bridges the gap between industry expectations and university education, in the Australian context, moving beyond the common discourse in education literature, which is exclusively focused on assessing students’ perceptions about BIM.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 2 February 2023

Muhammad Al Mahameed, Umair Riaz, Mohammad Salem Aldoob and Anwar Halari

This paper aims to explore how sustainability practices were implemented in a higher education institution within a local setting in the Gulf and Arab Emirates Region. This study…

Abstract

Purpose

This paper aims to explore how sustainability practices were implemented in a higher education institution within a local setting in the Gulf and Arab Emirates Region. This study examined the impact of social and cultural requirements on the development of the master plan for the New Kuwait University campus with regards to sustainability to illustrate how current social and cultural requirements impact the design of a future learning environment whilst highlighting the essential role of organisational actors in this implementation process.

Design/methodology/approach

Using an in-depth case study approach, the authors conducted 21 semi-structured interviews with educators and administrative staff who had been involved in the sustainability implementation process at Kuwait University. These participants were involved at different stages in the implementation of a major sustainability project at Kuwait University. The interviews were further supplemented by analysing supporting documents and communications.

Findings

The analysis reveals that sustainability was embedded in a narrative that was repeated at the practice level; this directed the setting of objectives for the project and its various sub-tasks. It also helped actors to develop their understandings of practice and the importance of social emotions, self-intentions and patterns of culture in the process. This study further reveals that participants mainly focused on environmental issues regarding saving paper/electricity and overlooked aspects of a wider concepts and core values of sustainability, and there is a significant amount of lack of knowledge and awareness on matters about sustainability, especially with the understanding of its definition.

Originality/value

This study draws on practice-organisation framework used by Schatzki (2002, 2010), suggesting that sustainability implementation is a process led by rules, practical understanding, general understanding and teleoaffective structures, to highlight the role of agency and change among various actors in implementing sustainability. A practice-theory framing is used to signpost the roles played by various actors in establishing goals and tasks for the project while taking account of local understanding and independence in the implementation of sustainability practices. Engaging with practice theory framework offers us theoretical basis that is fundamentally different from the theories of interaction-oriented approaches in sustainable design.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 14 September 2023

Peterson K. Ozili

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

Abstract

Purpose

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

Design/methodology/approach

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

Findings

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

Practical implications

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

Originality/value

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 12 February 2024

Nirupika Liyanapathirana and Mary Low

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…

Abstract

Purpose

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Design/methodology/approach

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

Findings

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

Originality/value

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

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