Sustainability accounting education – a student’s perspective

• Authors: Halabi Abdel K. , Labas Alan , Hurley Craig

Title variants

PL

Edukacja w zakresie rachunkowości zrównoważonego rozwoju – perspektywa studenta

• Languages of publication: EN

Abstracts

EN

Purpose: The objective of this paper is to examine whether accounting students foster changing attitudes and broader critical thinking when a new and transformative subject comprising sustainability, the environment, and the United Nations Sustainable Development Goals (SDGs) is included as part of their master's course. Methodology/approach: To determine these perceived transformative outcomes, this study relies on qualitative data derived through the written reflections of students. Reflective journals provide the voice of students, and the rich data were analysed thematically through the NVIVO software. Findings: The reflections show that new and transformative student outcomes emerge that can stimulate meaningful action. These outcomes included changing attitudes, selfefficacy to bring about positive change, developing critical thinking, and a greater understanding of how business practices can impact the environment. Most students also noted that they would prefer to work for a business that does not harm the environment. Originality/value: There has been limited research on the attitudes of accounting students when contemporary issues such as sustainability, the environment, and the SDGs are presented in an accounting degree. The findings have added student opinions to the previous research that calls for developing a definition of accounting beyond its technical practice.

PL

Cel: Celem artykułu jest zbadanie, czy studenci rachunkowości rozwijają zmieniające się postawy oraz szerzej zakrojone myślenie krytyczne, gdy nowy, innowacyjny przedmiot dotyczący zrównoważonego rozwoju, ochrony środowiska oraz Celów Zrównoważonego Rozwoju (CZR) ONZ zostaje włączony do programu ich studiów magisterskich. Metodyka/podejście badawcze: Badanie przedstawione w artykule oparto na danych jakościowych, pochodzących z obserwacji poczynionych przez studentów i opisanych przez nich w dziennikach. Uzyskane obszerne, będące głosem studentów, dane zostały poddane analizie tematycznej przy użyciu oprogramowania NVIVO. Wyniki: Z badania wypływa wniosek, że wprowadzenie nowego przedmiotu skutkuje zmianą w postrzeganiu własnej skuteczności we wprowadzaniu pozytywnych zmian, wpływa na rozwój krytycznego myślenia i lepsze zrozumienie, w jaki sposób praktyki biznesowe mogą oddziaływać na środowisko. Większość studentów zauważyła również, że wolałaby pracować w przedsiębiorstwie, które nie szkodzi środowisku. Oryginalność/wartość: Dotychczas przeprowadzono ograniczoną liczbę badań dotyczących postaw studentów rachunkowości, w kontekście współczesnych zagadnień, takich jak zrównoważony rozwój, ochrona środowiska czy Cele Zrównoważonego Rozwoju (CZR), w ramach programu studiów rachunkowości. Opinie studentów uzyskane podczas przeprowadzonego badania mogą być uzupełnieniem wcześniejszych badań, w których wskazywano na potrzebę nowego zdefiniowania pojęcia rachunkowości, obejmującego nie tylko praktyczne jej znaczenie.

Keywords

EN

accounting education; sustainability, environment; Sustainable Development Goals (SDGs); transformative outcomes; definition of accounting

PL

edukacja w zakresie rachunkowości; zrównoważony rozwój; środowisko; Cele Zrównoważonego Rozwoju (CZR); rezultaty transformacyjne; definicja rachunkowości

• Publisher: Stowarzyszenie Księgowych w Polsce
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2024
• Issue: 48(4)
• Pages: 33-52

Contributors

author

Halabi Abdel K.

• Federation University Australia and University of the Witwatersrand South Africa

author

Labas Alan

• Federation University Australia

author

Hurley Craig

• Federation University Australia

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