Understanding undergraduate accounting students' future intention to engage in sustainability accounting: The case of De La Salle University — Manila

• Main Authors: Aranas, Frances Yzabel B., Haw, Vivian Gayle Sweetcyl C., Granada, Manuel Thomas S., Mendoza, Rheanne Angelica J.
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Accounting—Study and teaching; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/85; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1111/viewcontent/Understanding_undergraduate_accounting_students__future_intention_to_engage_in_sustainability_accounting_The_case_of_De_La_Salle_University___Manila.pdf
• Institution: De La Salle University

Over the course of the previous decade, there has been a noticeable rise in the importance of sustainability. It was concluded through the analysis of literature that the reason for the disparity between the role and influence of accountants in promoting sustainability is due to the insufficient integration of environmental consciousness into the conventional methods of accounting education. Based on the Theory of Planned Behavior, the researchers hypothesized that subjective norms, attitude, and perceived behavioral control affect the intention of accountancy students to partake in sustainability courses. It sought to answer inquiries on the extent of the relationship between undergraduate accounting students' perceptions and sustainability integration into the accounting curriculum, and if there were any differences in the perceptions of undergraduate accounting students depending on their year level regarding the importance of integrating sustainability into the accounting curriculum. It also seeks to analyze the intentions of accounting students in partaking in sustainability courses and identify the differences in students' perspectives towards integrating sustainability in accounting education among year levels. The empirical study relied on the use of descriptive statistics based on data collected through a questionnaire disseminated to accountancy students of De La Salle University — Manila. The researchers found that students year level did not significantly affect students’ attitude, subjective norm and perceived behavioral control towards sustainability accounting. Furthermore, students had a moderate intention to engage in sustainability accounting in the future. The study underscores the need for higher educational institutions to prioritize sustainability education and equip future accountants with the necessary knowledge and skills to address sustainability challenges.