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

Al-Hazaima, Huthaifa; Low, Mary; Sharma, Umesh

doi:10.1108/medar-02-2020-0708

Cited by 26 publications

(16 citation statements)

References 88 publications

(145 reference statements)

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“…Another hurdle to teaching sustainability has been accounting students’ idea that sustainability knowledge is unnecessary for their future careers (Al-Hazaima et al , 2021; Martin and Steele, 2010). One module assignment included case studies from the AICPA-CIMA (2013) about sustainability initiatives in small- and medium-sized businesses to show students the importance of sustainability knowledge to accounting.…”

Section: Discussionmentioning

confidence: 99%

Transformative sustainability education in accounting: effects on male and female students’ attitudes toward sustainable development

Stewart

2023

IJSHE

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Purpose The purpose of this study was to examine curricular innovation in accounting using multivariate analysis of variance (MANOVA) and t-test to measure the effects of transformative sustainability education in accounting on the attitudes of male and female undergraduate accounting students at a public university in the southwestern USA toward the four sustainable development dimensions of environment, economy, society and education. Design/methodology/approach A quasi-experimental research methodology using data from a convenience sample of 157 accounting students’ responses to an online Qualtrics survey compared the attitudes of male and female undergraduate accounting students who had sustainability education in accounting to those who did not toward the four aspects of environment, economy, society and education for sustainable development using correlation, MANOVA, independent- and paired-samples t-tests. Findings While there were no significant differences between the male and female accounting students’ attitudes who had sustainability education and those who did not, there were significant differences between some dimensions of sustainable development with medium effect sizes, and correlations between the students’ attitudes were moderate, positive and significant. Research limitations/implications This study was relatively small and conducted at one university, but the results indicated that the students consider sustainability education valuable to their future careers, which is important for future curriculum development. Originality/value This study showed that transformative sustainability education does not produce gender differences in students’ attitudes toward sustainable development.

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Section: Discussionmentioning

confidence: 99%

Transformative sustainability education in accounting: effects on male and female students’ attitudes toward sustainable development

Stewart

2023

IJSHE

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“…The adoption of salient stakeholder theory provides a valuable framework for understanding the perspectives and priorities of each stakeholder group. This, in turn, helps generate hypotheses about the attitudes of different stakeholder groups toward forensic accounting education (Al-Hazaima et al, 2021;Bui et al, 2017). The study formulates the following hypotheses accordingly.…”

Section: Theory and Hypotheses Developmentmentioning

confidence: 97%

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

Alkhalaileh,

Alshurafat,

Al-Hazaima

2023

JBSED

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PurposeThis research study aims to identify barriers to incorporating forensic accounting into accounting curricula in Jordanian universities. The study examines the differences in perspectives among various accounting education stakeholders, including students, educators and accounting and auditing employees/managers, on forensic accounting education.Design/methodology/approachThe research methodology is quantitative and involves administering a survey questionnaire. The data obtained are analyzed using techniques including t-test analysis, one-way ANOVA and post-hoc.FindingsThe study reveals that educators have a more favorable view toward incorporating forensic accounting into university accounting curricula in Jordan, while accountants and auditors (employees/managers) are more strongly convinced of its importance. Furthermore, the biggest challenge to integrating forensic accounting, as perceived by stakeholders, is the lack of related job opportunities.Practical implicationsThe study significantly contributes to accounting education research by providing valuable information on barriers to incorporating forensic accounting into the accounting curricula of Jordanian educational institutions from the perceptive of various stakeholders. Therefore, this study may assist educators in overcoming obstacles in offering forensic accounting education.Originality/valueThe study carries important implications for the inclusion of forensic accounting in the accounting curricula of Jordanian educational institutions. By comprehending the different viewpoints of various stakeholders, educators and policymakers can address recognized challenges and strive for the effective integration of forensic accounting in accounting curricula. As a result, accounting students will receive a more comprehensive education, and graduates will be better equipped for successful careers in the field.

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“…By demonstrating that it is committed to addressing the needs and interests of all its stakeholders, it can create a positive reputation, which can result in attracting additional customers, employees, and investors to the organization. In the long-term, this can result in an increase in profits and increased success (Al- Hazaima, Low, & Sharma, 2021;Barghathi, 2019).…”

Section: Stakeholders' Theorymentioning

confidence: 99%

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

Mahmoud¹,

Ismail²,

Dahmash³

et al. 2023

Preprint

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The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.

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

Cited by 26 publications

References 88 publications

Transformative sustainability education in accounting: effects on male and female students’ attitudes toward sustainable development

Transformative sustainability education in accounting: effects on male and female students’ attitudes toward sustainable development

Divergence and convergence of salient stakeholders' perceptions toward forensic accounting education: importance, obstacles and pedagogies

The Impact of Risk Disclosure on the Corporate Social Responsibility of Jordanian Banks

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