Engagement with Sustainable Development Goals in Accounting Education: The Case of a Public University in Sri Lanka

Cooray, Thilini; Senaratne, Samanthi; Gunarathne, Nuwan

doi:10.1007/978-3-031-07191-1_2

Cited by 6 publications

(2 citation statements)

References 31 publications

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“…However, Sachitra and Kaluarachchi (2018) reveal a lower environmental literacy level among Sri Lankan undergraduates. Further, except for a few universities, SDGs are yet to be a part of the curricula of many management degrees offered in Sri Lanka (Cooray et al, 2022). Hence, this argument is much less relevant to the Sri Lankan context.…”

Section: Discussionmentioning

confidence: 99%

The influence of top management team diversity on Sustainable Development Goals (SDG) reporting: Evidence from Sri Lanka

2023

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Motivated by the limited attention given to the impact of top management teams on Sustainable Development Goals (SDGs), this study sets out to identify the extent to which companies engage in SDG reporting and assess the impact of top management team diversity on SDG reporting based on the upper echelons theory. The data were collected by analyzing the sustainability reports of the listed entities over a three‐year period and conducting semistructured interviews. Findings show that the average disclosures related to SDGs are still at a deficient level and that top management team diversity does not have an impact on SDG reporting in Sri Lankan companies. The qualitative evidence shows that the existing corporate sustainability strategies have been aligned with SDGs, rather than being reformulated or designed to integrate with the SDG targets. Hence, in Sri Lanka, SDG reporting is limited by the superficial attention given to them in corporate strategies. This is a pioneering study that investigates the relationship between top management team diversity and SDG reporting using an explanatory sequential approach.

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Section: Discussionmentioning

confidence: 99%

The influence of top management team diversity on Sustainable Development Goals (SDG) reporting: Evidence from Sri Lanka

2023

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“…With a growing interest in sustainability, an increasing number of colleges and universities want to equip students with skills and insights to help society become more sustainable in their future professional careers. However, there has not been major progress in broadening accounting's boundaries in a sustainability context, and the efforts to reform outdated accounting education has been disappointing [8,12,13]. Currently, only very few accounting programs focus on sustainability issues, including the Bachelor of Accounting and Sustainable Business at the University of Southern Queensland, and the Masters in Sustainable Finance and Accounting at the University of Sussex.…”

Section: Introductionmentioning

confidence: 99%

An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education

Tao

Wang

2023

Sustainability

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As an essential element of higher education, course planning at the program level is a complicated multi-criteria decision making (MCDM) problem. In addition, a course planning process tailored to sustainable development is exceptionally important to sustaining the quality of academic programs. However, there is a scarcity of research on the program course planning problem at the operational level due to a diverse set of stakeholder requirements in practice. Motivated by the challenge, this study proposes an innovative MCDM model for sustainable course planning based on He-Xie management theory. In the introduced framework, the best worst method (BWM) can obtain the optimal weights of sustainability competencies, which are then embedded into the fuzzy filter ranking (FFR) method to generate the ranking of candidate courses by each course module, considering the connectivity between courses and the development of sustainability competencies. Finally, multi-choice goal programming (MCGP) is adopted to allocate each selected course to a semester, aiming to balance total credits and average difficulty level among semesters as much as possible. The practicability and reliability of the proposed course planning model is validated through a case study of an undergraduate accounting program. Results show that the proposed framework is a feasible tool for course planning. This research extends the existing literature on course planning by explicitly capturing the fuzzy nature of human decision making and avoids underestimation of the decision. The implications of the paper are not restricted to developing a sustainable course plan for an accounting program.

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Culture, Education and Digital Transformation in Sri Lanka

Hummel,

Aldrian,

Sheehan

2024

Doing Higher Education

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Engagement with Sustainable Development Goals in Accounting Education: The Case of a Public University in Sri Lanka

Cited by 6 publications

References 31 publications

The influence of top management team diversity on Sustainable Development Goals (SDG) reporting: Evidence from Sri Lanka

The influence of top management team diversity on Sustainable Development Goals (SDG) reporting: Evidence from Sri Lanka

An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education

Culture, Education and Digital Transformation in Sri Lanka

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