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

Eugénio, Teresa; Carreira, Pedro; Miettinen, Nina; Lourenço, Isabel Maria Estima Costa

Publication

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

2022-07-07Journal article

dc.contributor.author	Eugénio, Teresa
dc.contributor.author	Carreira, Pedro
dc.contributor.author	Miettinen, Nina
dc.contributor.author	Lourenço, Isabel Maria Estima Costa
dc.date.accessioned	2023-12-04T14:58:23Z
dc.date.available	2023-12-04T14:58:23Z
dc.date.issued	2022-07-07
dc.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.	pt_PT
dc.description.abstract	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.	pt_PT
dc.description.version	info:eu-repo/semantics/publishedVersion	pt_PT
dc.identifier.citation	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.	pt_PT
dc.identifier.doi	https://doi.org/10.1108/JAEE-10-2020-0277	pt_PT
dc.identifier.issn	2042-1168
dc.identifier.uri	http://hdl.handle.net/10400.8/8985
dc.language.iso	eng	pt_PT
dc.peerreviewed	yes	pt_PT
dc.publisher	Emerald	pt_PT
dc.relation	Centre of Applied Research in Management and Economics
dc.relation	Not Available
dc.relation.publisherversion	https://www.emerald.com/insight/content/doi/10.1108/JAEE-10-2020-0277/full/html	pt_PT
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/	pt_PT
dc.subject	Sustainability	pt_PT
dc.subject	Sustainability accounting	pt_PT
dc.subject	Higher education	pt_PT
dc.subject	Theory of planned behaviour	pt_PT
dc.subject	Accounting education	pt_PT
dc.subject	Emerging countries	pt_PT
dc.subject	Malaysia	pt_PT
dc.subject	Philippines	pt_PT
dc.title	Understanding students' future intention to engage in sustainability accounting: the case of Malaysia and the Philippines	pt_PT
dc.type	journal article
dspace.entity.type	Publication
oaire.awardTitle	Centre of Applied Research in Management and Economics
oaire.awardTitle	Not Available
oaire.awardURI	info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04928%2F2020/PT
oaire.awardURI	info:eu-repo/grantAgreement/FCT/CEEC INST 2018/CEECINST%2F00051%2F2018%2FCP1566%2FCT0001/PT
oaire.citation.endPage	715	pt_PT
oaire.citation.issue	4	pt_PT
oaire.citation.startPage	695	pt_PT
oaire.citation.title	Journal of Accounting in Emerging Economies	pt_PT
oaire.citation.volume	12	pt_PT
oaire.fundingStream	6817 - DCRRNI ID
oaire.fundingStream	CEEC INST 2018
person.familyName	Eugénio
person.familyName	Carreira
person.givenName	Teresa
person.givenName	Pedro
person.identifier.ciencia-id	1F17-50A3-BEE2
person.identifier.ciencia-id	0912-B574-FAB4
person.identifier.orcid	0000-0003-1040-3164
person.identifier.orcid	0000-0001-9416-8733
person.identifier.scopus-author-id	54079668000
person.identifier.scopus-author-id	56652730600
project.funder.identifier	http://doi.org/10.13039/501100001871
project.funder.identifier	http://doi.org/10.13039/501100001871
project.funder.name	Fundação para a Ciência e a Tecnologia
project.funder.name	Fundação para a Ciência e a Tecnologia
rcaap.rights	closedAccess	pt_PT
rcaap.type	article	pt_PT
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