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Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

Understanding students' future intention to engage in sustainability accounting: the case of... The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices.Design/methodology/approachThis empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites.FindingsThe findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting.Originality/valueThese findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-10-2020-0277
Publisher site
See Article on Publisher Site

Abstract

The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students' intentions to engage in sustainability accounting through its effect on students' attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices.Design/methodology/approachThis empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites.FindingsThe findings show that the willingness to engage in sustainability accounting is determined by students' subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting.Originality/valueThese findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: Jul 7, 2022

Keywords: Sustainability; Sustainability accounting; Higher education; Theory of planned behaviour; Accounting education; Emerging countries; Malaysia; Philippines

References