Article 2022

Understanding vocational accounting students’ attitudes towards sustainable development

Journal of Vocational Education and Training
Journal · Vol. 74 · Issue 2 · pp. 249-269
Abstract

The goal of this study was twofold: firstly, to investigate vocational accounting students’ attitudes towards sustainable development; secondly, to explore the influence of students’ professional scepticism on their attitudes towards sustainable development. We surveyed 363 accounting students enrolled in a vocational college in China. We found that students had the most favourable attitudes towards the educational dimension of sustainable development and the least favourable attitudes towards the social dimension. Female students had significantly more favourable attitudes towards the environmental and educational dimensions of sustainable development, as compared to male students. Students at higher academic levels had significantly more favourable attitudes towards the educational dimension of sustainable development, as compared to students at lower academic levels. We also found that the questioning mind dimension of professional scepticism played the largest role in fostering the students’ favourable attitudes towards sustainable development, followed by the search for knowledge and interpersonal understanding dimensions, then by the suspension of judgement, self-confidence, and self-determining dimensions. The results of this study provide insights for educators to improve the accounting curriculum in vocational higher education in China. © 2020 The Vocational Aspect of Education Ltd.

Keywords

Author Keywords

attitudes Sustainable development Vocational higher education professional scepticism

Index Keywords

Author Affiliations
School of Business, Pacific Lutheran University, Tacoma, WA, United States
Sichuan Vocational College of Finance and Economics, Sichuan, China
Hardin-Simmons University, Abilene, TX, United States
Funding & Acknowledgements
No funding information
References 10 References
1 Abu-Alruzz, Jamal H., Attitudes toward pillars of sustainable development: The case for university science education students in Jordan, Journal of Teacher Education for Sustainability, 20, 2, pp. 64-73, (2018)
2 Industry as A Partner for Sustainable Development, (2002)
3 Afshar Jahanshahi, Asghar, Who takes more sustainability-oriented entrepreneurial actions? The role of entrepreneurs' values, beliefs and orientations, Sustainability (Switzerland), 9, 10, (2017)
4 Cpas Role in Sustainability Assurance, (2015)
5 China Briefings Business Guide to Shanghai the Yangtze River Delta, (2005)
6 Bahaee, Mahmood S., Sustainable development in Iran: An exploratory study of university students' attitudes and knowledge about sustainable developmenta, Corporate Social Responsibility and Environmental Management, 21, 3, pp. 175-187, (2014)
7 Bascopé, Martín, Systematic review of education for sustainable development at an early stage: Cornerstones and pedagogical approaches for teacher professional development, Sustainability (Switzerland), 11, 3, (2019)
8 Biasutti, Michele, A validity and reliability study of the Attitudes toward Sustainable Development scale, Environmental Education Research, 23, 2, pp. 214-230, (2017)
9 Bik, Olof P.G., Cultural differences in auditors’ compliance with audit firm policy on fraud risk assessment procedures, Auditing, 37, 4, pp. 25-48, (2018)
10 Boiral, Olivier, Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective, Journal of Business Ethics, 155, 3, pp. 703-721, (2019)
Quick Actions
Full Text via DOI
Citation Metrics
20
Times Cited (Scopus)

References 10
Document Identifiers