Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines

Detalhes bibliográficos
Autor(a) principal: Eugénio, Teresa
Data de Publicação: 2022
Outros Autores: Carreira, Pedro, Miettinen, Nina, Lourenço, Isabel Maria Estima Costa
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.8/8985
Resumo: Funding: This research is financed by National Funds of the FCT—Portuguese Foundation for Science and Technology within the project «UIDB/04928/2020» and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018.
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spelling Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the PhilippinesSustainabilitySustainability accountingHigher educationTheory of planned behaviourAccounting educationEmerging countriesMalaysiaPhilippinesFunding: This research is financed by National Funds of the FCT—Portuguese Foundation for Science and Technology within the project «UIDB/04928/2020» and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018.Purpose – The study investigates whether the level of sustainability concerns of Higher Education Institutions (HEIs) in Malaysia and the Philippines is positively associated with accounting students’ intentions to engage in sustainability accounting through its effect on students’ attitude, subjective norm and perceived behavioural control regarding environmental sustainability practices. Design/methodology/approach – This empirical study relies on a structural equation model computed using data collected through a questionnaire and data collected from the HEIs websites. Findings – The findings show that the willingness to engage in sustainability accounting is determined by students’ subjective norm and perceived behavioural control, but it is not determined by attitude regarding environmental sustainability practices. The authors also found that the greater the concern with sustainability of the HEI in which a student is enrolled, the greater his/her attitude, subjective norm and perceived behavioural control towards environmental sustainability, and, indirectly, the greater his/her intention to engage in sustainability accounting. Originality/value – These findings add to the literature on higher education and sustainability accounting by high-lighting the importance of the HEIs sector in promoting sustainability policies and practices, in acting as role models regarding sustainability issues, and in preparing students for building a sustainable society.EmeraldIC-OnlineEugénio, TeresaCarreira, PedroMiettinen, NinaLourenço, Isabel Maria Estima Costa2023-12-04T14:58:23Z2022-07-072022-07-07T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.8/8985engEugenio, T., Carreira, P., Miettinen, N., & Lourenço, I. M. E. C. (2022). Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines. Journal of Accounting in Emerging Economies, 12(4), 695-715.2042-1168https://doi.org/10.1108/JAEE-10-2020-0277metadata only accessinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-17T15:58:41Zoai:iconline.ipleiria.pt:10400.8/8985Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:51:35.707554Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
title Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
spellingShingle Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
Eugénio, Teresa
Sustainability
Sustainability accounting
Higher education
Theory of planned behaviour
Accounting education
Emerging countries
Malaysia
Philippines
title_short Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
title_full Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
title_fullStr Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
title_full_unstemmed Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
title_sort Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines
author Eugénio, Teresa
author_facet Eugénio, Teresa
Carreira, Pedro
Miettinen, Nina
Lourenço, Isabel Maria Estima Costa
author_role author
author2 Carreira, Pedro
Miettinen, Nina
Lourenço, Isabel Maria Estima Costa
author2_role author
author
author
dc.contributor.none.fl_str_mv IC-Online
dc.contributor.author.fl_str_mv Eugénio, Teresa
Carreira, Pedro
Miettinen, Nina
Lourenço, Isabel Maria Estima Costa
dc.subject.por.fl_str_mv Sustainability
Sustainability accounting
Higher education
Theory of planned behaviour
Accounting education
Emerging countries
Malaysia
Philippines
topic Sustainability
Sustainability accounting
Higher education
Theory of planned behaviour
Accounting education
Emerging countries
Malaysia
Philippines
description Funding: This research is financed by National Funds of the FCT—Portuguese Foundation for Science and Technology within the project «UIDB/04928/2020» and, under the Scientific Employment Stimulus – Institutional Call CEECINST/00051/2018.
publishDate 2022
dc.date.none.fl_str_mv 2022-07-07
2022-07-07T00:00:00Z
2023-12-04T14:58:23Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.8/8985
url http://hdl.handle.net/10400.8/8985
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Eugenio, T., Carreira, P., Miettinen, N., & Lourenço, I. M. E. C. (2022). Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines. Journal of Accounting in Emerging Economies, 12(4), 695-715.
2042-1168
https://doi.org/10.1108/JAEE-10-2020-0277
dc.rights.driver.fl_str_mv metadata only access
info:eu-repo/semantics/openAccess
rights_invalid_str_mv metadata only access
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald
publisher.none.fl_str_mv Emerald
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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