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1 – 10 of 156Huthaifa 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.
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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.
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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.
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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.
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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.
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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.
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Jamee Pelcher, Sylvia Trendafilova and Jeffrey Alexander Graham
The purpose of this study is to evaluate the environmental values, beliefs, norms and behaviors of students in higher education institutions across North America, more…
Abstract
Purpose
The purpose of this study is to evaluate the environmental values, beliefs, norms and behaviors of students in higher education institutions across North America, more specifically, undergraduate and graduate students in sport management programs.
Design/methodology/approach
The research was framed around Stern et al.’s (1999) value-belief-norm theory, which provides an explanation of the causes of the broad predisposition toward pro-environmental behavior. Furthermore, it was an extension of the work conducted by Casper and Pfahl (2012). Data collection was based on an online survey, comprising questions related to the students’ values, beliefs, norms and behaviors in relation to the natural environment.
Findings
Results indicated strong agreeance with the biospheric environmental statements that reflect the individuals’ personal ecological values, illustrating a moderate agreement with the degree of responsibility and obligation felt by the student to take environmental action. Findings also suggested that students hold sport organizations to a higher level of environmentalism than their personal environmental sustainability practices. Both groups, undergraduate and graduate students, have values, beliefs and norms moderately connected to pro-environmental stances.
Practical implications
It would be beneficial for educators to use this information as baseline from which to build and re-design their classes.
Originality/value
It would be beneficial for educators to use this information as baseline from which to build and re-design their classes. This study provides valuable information for faculty to create and frame curricula to better prepare future professionals for a career in the sports industry.
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Renee Flasher, Lydia Didia and Justyna Skomra
Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local…
Abstract
Purpose
Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified public accountant (CPA) examination. Furthermore, the authors compare the responses to a prior exam content review to place the uniqueness of the more recent response in perspective.
Design/methodology/approach
The authors examine 181 comment letters obtained from the AICPA website. In addition, the relative concentration of governmental entities across the USA is studied for correlation with the response rate.
Findings
Consistent with lobbying theory, the authors find that participating governmental entities overwhelmingly argued for the retention of governmental accounting. In contrast, most other groups of respondents (accounting firms, state societies, etc.) had at least one letter that agrees with the removal of the content.
Originality/value
While the letter writers appear to be successful in retaining the governmental accounting content on the CPA exam, the majority of the detailed content has been placed within a specialized area on the new version of the CPA exam, expected to be deployed in 2024. This means that fewer CPA candidates will be exposed to governmental accounting than under the current regime. It has implications for governmental units seeking qualified candidates to fill their staffing needs especially as fewer universities offer governmental accounting courses.
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Magdalena Maria Popowska and Monika Sady
This study aims to identify a sustainable university’s key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their…
Abstract
Purpose
This study aims to identify a sustainable university’s key features. It is an essential step in tracing the topics discussed in the context of a sustainable university and their evolution in the scientific discourse.
Design/methodology/approach
This paper relies on a systematic literature review (SLR) conducted using two scholarly databases: Emerald and Scopus. The timeframe selected by the authors for reviewing the available sources spans from 2001 to 2021.
Findings
The analysis distinguished seven sustainable university categories, each revealing critical features of sustainable higher education. Each of these categories represents an intriguing area for in-depth analysis. The SLR reveals gaps requiring further scientific exploration.
Research limitations/implications
The performed literature review was determined by the choice of entries (keywords) to identify the scientific papers in the selected databases. Moreover, as the authors aimed to focus on peer-reviewed sources, this SLR did not include books and doctoral dissertations dealing with the studied issues.
Practical implications
The results of the analysis can be used practically by both researchers and practitioners in the field of sustainable development (SD). Identified scientific gaps become a potential research field, and practitioners interested in the transition toward SD may contribute by accompanying universities in this journey. Collaboration and networking with business stakeholders are critical vectors for spreading the idea of SD.
Social implications
Society’s growing concern for climate change requires accurate and specific actions from institutions. As entities educating future generations, universities have a unique role in transforming toward SD. The findings allow us to get acquainted with the existing main activities undertaken by higher education institutions in this field and understand the importance of this topic for researchers.
Originality/value
SLR is a cornerstone of research synthesis and helps integrate scientific evidence from qualitative and quantitative published studies. Conducted research presents knowledge about university sustainability and can help scientists find research gaps.
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Mia von Knorring, Hanna Karlsson, Elizabeth Stenwall, Matti Johannes Nikkola and Maria Niemi
This study aims to analyse student and teaching staff views on how higher education (HE) can contribute to sustainable development, and to provide examples of how a medical…
Abstract
Purpose
This study aims to analyse student and teaching staff views on how higher education (HE) can contribute to sustainable development, and to provide examples of how a medical university has adopted the sustainable development goals (SDGs) as part of its institutional strategies and practises.
Design/methodology/approach
The study is based on participant views from a conference, which aimed to identify actions needed for HE to contribute to the SDGs. More than 500 students, teachers and academic leaders participated at workshops to discuss and reflect on the role of higher education institutions (HEIs) in sustainable development. The discussion key points were recorded on flipcharts, and the analysis builds on all written statements from the nine workshops. Based on the findings from the workshop, steering documents and activities of a medical university were identified as examples of implementation.
Findings
Two overarching interdependent themes were identified and indicated a need to rethink the role not only of HE per se but also that of HEIs at large, to meet the challenges of sustainable development. The study also provides an example of how such organizational change can be practically implemented at a medical university, through the establishment of overarching institutional strategies, funding opportunities and external collaborations.
Practical implications
The findings reflect a “bottom-up” call from students and educational staff for HEIs to step up and contribute to systems change – both through a change in pedagogies, as well as through an institution-wide approach and a shift in the role of HEIs in society.
Originality/value
The study is unique in providing an exemplar of the implementation of sustainable development in HE at a specific medical university.
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