Understanding vocational accounting students’ attitudes towards sustainable development

Liu, Xin; Chen, Yishan; Yong, Yang; Liu, Bo; Ma, Caiyun; Craig, Gordon; Gao, Fei

doi:10.1080/13636820.2020.1760333

Cited by 18 publications

(12 citation statements)

References 44 publications

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“…In fact, the results presented in Tables 3 and 4 agree with the results of a number of previous studies conducted in other countries, which confirmed the students' perception of the importance of sustainable development for their future career and society as a whole, and their desire to obtain greater knowledge about it. Among these studies, for example, Boyce et al (2019) in New Zealand, Liu et al (2020) in the USA, Yuksel (2020) in Turkey and Gomes (2021) in Portugal.…”

Section: Descriptive Analysis and Resultsmentioning

confidence: 99%

“…His findings revealed that universities do not offer a sustainability accounting course in the accounting programs as an independent course, even though these universities provide some training programs for students on this issue. Liu et al (2020) studied the attitudes of accounting students in the USA towards sustainable development and found that students have positive attitudes towards teaching the different dimensions of sustainable development, especially the environmental dimension, and that these students have fewer positive attitudes regarding the social dimension. Yüksel (2020) aimed to examine the existence, number and intensity of courses related to sustainability in accounting curricula of higher education institutions in Turkey.…”

Section: Literature Reviewmentioning

confidence: 99%

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Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

Ebaid

2021

JARHE

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PurposeThe purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.Design/methodology/approachA questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.FindingsThe findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.Practical implicationsThe results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.Originality/valueThis study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.

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Section: Descriptive Analysis and Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

Ebaid

2021

JARHE

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“…Multivariate data analysis used Structural Equation Model (SEM) with Covariance based Structural Equation Modeling (CB-SEM) method used to assess evaluation models (Baber, 2021;Kyriakides & Charalambous, 2020;Prasojo, Habibi, Mukminin, Sofyan, Indrayana & Anwar, 2020;Saleem, Kamarudin, Shoaib & Nasar, 2021;ShayesteFar, 2020). Testing of construct validity was carried out using factor analysis using Explanatory Factor Analysis (EFA) (Broadbent, Sharman, Panadero & Fuller-Tyszkiewicz, 2021;Gok, 2021;Hidayat, Zamri & Zulnaidi, 2018;Saifurrahman, Sudira & Daryono, 2021;ShayesteFar, 2020) and testing the suitability of the model using Confirmatory Factor Analysis (CFA) (Hair, Black, Babin & Anderson, 2010;Hidayat et al, 2018;Liu et al, 2020;Rodríguez-Santero, Torres-Gordillo & Gil-Flores, 2020;Suwanroj, Leekitchwatana & Pimdee, 2019). EFA aims to test whether the statement items or indicators used can confirm a factor or variable (Mateus & Hernández-Breña, 2019;Rodríguez-Santero et al, 2020;Suwanroj et al, 2019).…”

Section: Methodsmentioning

confidence: 99%

“…Education is the key to improving the quality of human resources (HR) so that they can be independent and do not always depend on industry or employment from other parties (Pratomo, Priyambodo & Wiyarsi, 2020;Tsuey-Fen, 2020). Vocational High School (VHS) is an educational institution that formulates students to be ready to work according to competencies in the industry (Cruz, Saunders-Smits & Groen, 2020;Triyono, Mohib, Kassymova, Pratama, Adinda & Arpentieva, 2020;Tucker & Hughes, 2020), attitudes (Liu, Chen, Yang, Liu, Ma, Craig, G.R. et al, 2020), skills (Wheelahan, 2015;Yudiono, 2018) in their fields of expertise that are by industry needs, meet employer requirements, and are expected to be entrepreneurs.…”

Section: Introductionmentioning

confidence: 99%

A framework for measuring the level of achievement of vocational students competency of architecture education

Hariyanto

Daryono

Hidayat

et al. 2022

J. Technol. Sci. Educ.

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The determination of work competence according to industrial needs that are expected by employers of new graduates in the department of architectural engineering in vocational high schools will help graduates to transit smoothly from the academic education environment to the real conditions of the construction industry in the workplace. This research identifies which group of competencies attributes that graduates should have in explaining appropriate competencies according to construction industry standards in Indonesia. The survey was conducted in 47 building construction companies consisting of 56 respondents using a questionnaire method. Multivariate analyses using the CB-SEM method used to validate the evaluation model. The research analysis used quantitative descriptive and factor analysis with the Explanatory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) methods. The EFA test shows ten factors so that it consists of 30 items of competency measurement. Overall, the CFA test has met the criteria for the goodness of fit statistics. The results of the study concluded that the instrument developed met good validity and reliability and two model frameworks for measuring the level of achievement of student competence in architectural techniques were feasible to use.

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“…In addition, vocational education is also a means of acculturating students' self to seek and find talents, skills, and abilities as preparation for the world of work to have expertise and existence (Kusuma et al, 2021;Setyadi et al, 2021;Supriyadi et al, 2020). To achieve this goal, input, process, and output in education must also be appropriate because education affects graduates' quality (Liu et al, 2020;Suwanroj et al, 2019). The expected graduates' abilities have skills, mastering technology, having a broad and professional knowledge.…”

Section: Introductionmentioning

confidence: 99%

Chassis Maintenance and Vehicle Power Transfer Learning: The Effectiveness of STEM on Students' Critical Thinking Ability

Heru

Wagiran²,

Daryono³

2021

J. Educ. Technol.

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The low critical thinking ability of students in the chassis maintenance and power transfer learning so that the required competencies are not achieved. This study aims to analyze critical thinking skills in chassis maintenance and power transfer learning which is taught using the Science, Technology, Engineering, and Mathematical (STEM) learning model and the conventional learning model. This research is a quasi-experimental type of research. The population in this study were students of class XI TKR 1 and XI TKR 2 as many as 69 students. Data collection techniques used documentation technique and test technique. The data analysis technique used descriptive analysis to know the category of students’ critical thinking skills and inferential analysis, including normality, homogeneity, and hypothesis by using a t-test to know the comparison of students’ critical thinking skills in learning chassis maintenance and power transfer which is taught using the Science, Technology, Engineering, And Mathematical (STEM) learning model and conventional learning models. This study shows that descriptive analysis obtained a Mean of 83.49 that was classified into a very high category and very effective category. The t-test proves the data. The tvalue value is 8045, and the ttable is df 67 = 2,000, so it can be decided that H0 is rejected. Ha is accepted because tvalue > ttable, so it can be concluded that the Science, Technology, Engineering, and Mathematical (STEM) learning model is effectively used to improve critical thinking skills compared to using conventional learning models.

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Understanding vocational accounting students’ attitudes towards sustainable development

Cited by 18 publications

References 44 publications

Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

A framework for measuring the level of achievement of vocational students competency of architecture education

Chassis Maintenance and Vehicle Power Transfer Learning: The Effectiveness of STEM on Students' Critical Thinking Ability

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