Sustainability and accounting education: perspectives of undergraduate accounting students in Saudi Arabia

Abstract

PurposeThe purpose of this study is to explore undergraduate accounting students' perceptions and understanding of the concept of sustainable development. Moreover, this study aims to explore students' perceptions of the integration of sustainable development issues in accounting education in Saudi Arabia as an emerging country.Design/methodology/approachA questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the extent of students' awareness and understanding of the concept of sustainable development, their perceptions of the importance of sustainable development for society, their perceptions of the important role of accounting in sustainable development, their satisfaction with the level of integrating sustainable development issues in accounting education at the present time and their opinions about the appropriate approach to integrate sustainable development issues in accounting education.FindingsThe findings of the study revealed that although most of the students have heard about the concept of sustainable development from the media and perceive the importance of sustainable development for society, they have a low level of understanding of this concept due to the apparent weakness in integrating sustainable development issues in accounting education in Saudi universities. Students were unsatisfied with the sustainable development learning offered by Saudi universities. They also showed a positive attitude toward integrating sustainable development issues in their accounting education. They suggested that the appropriate approach to integrate sustainable development issues in accounting education is to treat these issues in the relevant courses included in their current accounting curricula.Practical implicationsThe results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate sustainable development issues into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030.Originality/valueThis study contributes to the existing literature concerning how students perceive sustainable development education by focusing on the accounting students in Saudi Arabia as context that has not previously examined.

Corporate governance mechanisms and corporate social responsibility disclosure: evidence from an emerging market

“…For Saudi companies, they must reconsider the extent of their social practices and strike a balance between financial and nonfinancial goals, especially as a large number of recent studies indicate a positive and significant relationship between CSR practices and the financial performance of companies and that the integration of social responsibility practices in company strategy enables the company to achieve a sustainable competitive advantage (Rahi et al , 2022; Pham et al , 2021). For those responsible for accounting education in Saudi Arabia, the results of this study confirm the results of a number of recent studies that indicate the weakness of integrating sustainability issues, including environmental and social practices, into the accounting education curricula in Saudi universities (Ebaid, 2021). This requires a review of these curricula that focus on the shareholders theory rather than the stakeholders theory and teach accounting students that the main objective of the company is to maximize the shareholders' wealth without addressing the impact of business on the environment and society in which the company operates.…”

Employability of accounting graduates: analysis of skills sets

“…Also, the study added that interpersonal and personal skills such as communication skills, were also needed for the execution of accounting task. Similarly, Ebaid (2021) added that aside the ranking of some technical skills as vital for the accounting profession, the profession also places high importance on the acquisition of key generic skills which includes professionalism in conduct, interpersonal and personal skills. This view is also shared by Ghani et al.…”

“…The study revealed that information technology, interpersonal and personal skills were the most desired skills needed in the workspace of accounting graduates. Ebaid (2021) conducted a similar study in Saudi Arabia on the required employability skills of accounting graduates. It was revealed that both technical and generic skills were deemed important for the accounting job space.…”

Parental roles, financial literacy and budgeting behaviour: a survey during the COVID-19 pandemic

“…The singleitem question considered as the dependent variable is widely used by previous studies (Chen and Takeuchi, 2011;Gutter and Copur, 2011;Halko et al, 2012;Phung et al, 2021). Five demographics are added in the model by previous studies (Henry et al, 2001;Jorgensen and Savla, 2010;Lusardi et al, 2010;Schr€ oder et al, 2011;Bottazzi and Lusardi, 2020;Ebaid, 2021).…”