气候变化领域集成服务门户(CCPortal): The integration of education for sustainable development into accounting education: stakeholders' salience perspectives

CCPortal

DOI	10.1108/JPBAFM-06-2023-0105
	The integration of education for sustainable development into accounting education: stakeholders' salience perspectives
	Al-Hazaima, Huthaifa; Low, Mary; Sharma, Umesh
发表日期	2024
ISSN	1096-3367
EISSN	1945-1814
英文摘要	PurposeThis paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan's university accounting education.Design/methodology/approachWe used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders' thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.FindingsThe results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.Research limitations/implicationsThe study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.Practical implicationsThis paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.Social implicationsAccounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.Originality/valueThere is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.
英文关键词	Education for sustainable development; Accounting education; Sustainable development goals; Salient stakeholders; Emerging economies
语种	英语
WOS研究方向	Business & Economics ; Public Administration
WOS类目	Business, Finance ; Public Administration
WOS记录号	WOS:001152173500001
来源期刊	JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/305188
作者单位	Hashemite University; University of Waikato; University of Waikato
推荐引用方式 GB/T 7714	Al-Hazaima, Huthaifa,Low, Mary,Sharma, Umesh. The integration of education for sustainable development into accounting education: stakeholders' salience perspectives[J],2024.
APA	Al-Hazaima, Huthaifa,Low, Mary,&Sharma, Umesh.(2024).The integration of education for sustainable development into accounting education: stakeholders' salience perspectives.JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT.
MLA	Al-Hazaima, Huthaifa,et al."The integration of education for sustainable development into accounting education: stakeholders' salience perspectives".JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT (2024).