Perceptions of salient stakeholders on the integration of sustainability education into the accounting curriculum: a Jordanian study

被引:14
作者
Al-Hazaima, Huthaifa [1 ]
Low, Mary [1 ]
Sharma, Umesh [1 ]
机构
[1] Univ Waikato, Fac Management, Sch Accounting Finance & Econ, Hamilton, New Zealand
关键词
Sustainability education; Accounting education; Salient stakeholders; Emerging economies; FUTURE MANAGERS; ELEPHANT; ACCOUNTABILITY; BARRIERS; CSR;
D O I
10.1108/MEDAR-02-2020-0708
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:371 / 402
页数:32
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