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Future accounting professionals – how important is teaching for sustainability?

2025-01-01Journal article Restricted access
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datacite.subject.fosCiências Sociais
datacite.subject.sdg04:Educação de Qualidade
datacite.subject.sdg11:Cidades e Comunidades Sustentáveis
datacite.subject.sdg08:Trabalho Digno e Crescimento Económico
dc.contributor.authorGomes, Sónia
dc.contributor.authorJorge, Susana
dc.contributor.authorEugénio, Teresa
dc.date.accessioned2025-12-15T12:01:18Z
dc.date.available2025-12-15T12:01:18Z
dc.date.issued2025-01-01
dc.description.abstractPurpose – This study aims to analyze Portuguese professional regulators’ perspectives on the importance given to sustainable development (SD) issues and their position on integrating SD in the curricula of accounting and management courses. Secondly, it seeks to analyze, from the student’s perspective, the importance of SD for their future professional performance as accountants or auditors. Design/methodology/approach – Interviews were conducted with the heads of the two professional regulatory bodies in Portugal. A complimentary content analysis of professional journals and other types of publications, training activities, videos of conferences, meetings and training sessions available on the official websites of these bodies and social media was also carried out. Data on students’ perspectives were collected through a questionnaire sent to students enrolled in accounting and management courses at higher education institutions (HEIs) in Portugal in 2020. Findings – There is evidence that further interaction between professional regulators and HEIs is still needed to integrate teaching sustainable development (TSD) in the academic curricula; moreover, regulators expressed concern about raising awareness of the topic among future professionals. In turn, students consider that knowledge of SD is fundamental to their professional future. These students’ interests may motivate HEIs to integrate TSD since this will improve their professional performance in companies and contribute to realizing SD in general. Research limitations/implications – This study carried out in the Portuguese context, contributes to the gap in the literature. Portugal is part of the EU and must comply with EU directives on sustainability reports. Also, it contributes to answering UN calls as proposed by UNESCO, about the importance of teaching this subject nowadays, more relevant than ever. By emphasizing the importance of TSD, the study aims to raise awareness among students and educators about the urgent need for sustainable practices in business. This awareness can influence public attitudes toward sustainability and contribute to a more informed society. Originality/value – This study is innovative in that it seeks to assess, from the perspective of professional regulators, their position on integrating SD into the curricula of accounting and management courses. It also analyses the views of professional regulators and students on the importance of TSD for the performance of future professionals.eng
dc.description.sponsorshipCEECINST/00051/2018
dc.description.sponsorshipThis research is financed by National Funds of the FCT—Portuguese Foundation for Science and Technology within the project UIDB/05037/2020 with DOI 10.54499/UIDB/05037/2020 and UIDB/04928/2020, under the Scientific Employment Stimulus– Institutional Call CEECINST/00051/2018.
dc.identifier.citationGomes, S., Jorge, S., & Eugénio, T. (2025). Future accounting professionals–how important is teaching for sustainability?. Journal of Applied Research in Higher Education.
dc.identifier.doi10.1108/jarhe-10-2023-0486
dc.identifier.issn2050-7003
dc.identifier.issn1758-1184
dc.identifier.urihttp://hdl.handle.net/10400.8/15041
dc.language.isoeng
dc.peerreviewedyes
dc.publisherEmerald
dc.relationCentre for Business and Economics Research - University of Coimbra
dc.relationCentre of Applied Research in Management and Economics
dc.relation.hasversionhttps://www.emerald.com/jarhe/article-abstract/doi/10.1108/JARHE-10-2023-0486/1257893/Future-accounting-professionals-how-important-is?redirectedFrom=fulltext
dc.relation.ispartofJournal of Applied Research in Higher Education
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectSustainable development
dc.subjectProfessional regulators
dc.subjectStudents in accounting and management
dc.subjectNonfinancial reporting
dc.subjectSDGs
dc.titleFuture accounting professionals – how important is teaching for sustainability?eng
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentre for Business and Economics Research - University of Coimbra
oaire.awardTitleCentre of Applied Research in Management and Economics
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F05037%2F2020/PT
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04928%2F2020/PT
oaire.citation.titleJournal of Applied Research in Higher Education
oaire.fundingStream6817 - DCRRNI ID
oaire.fundingStream6817 - DCRRNI ID
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameFerreira Gomes
person.familyNameEugénio
person.givenNameSónia
person.givenNameTeresa
person.identifier.ciencia-id4717-CC43-D4D1
person.identifier.ciencia-id1F17-50A3-BEE2
person.identifier.orcid0000-0002-2545-0644
person.identifier.orcid0000-0003-1040-3164
person.identifier.scopus-author-id54079668000
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
project.funder.nameFundação para a Ciência e a Tecnologia
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relation.isAuthorOfPublication.latestForDiscovery63b6d075-7a05-4f91-8d46-4e9cbe93dc09
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