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Article
Publication date: 1 January 2025

Sónia Gomes, Susana Jorge and Teresa Eugénio

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…

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Abstract

Purpose

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.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 4 June 2024

Marcello Angotii, Aracéli Cristina de S. Ferreira, Teresa Eugénio, Manuel Branco and Juliana Molina Queiroz

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

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Abstract

Purpose

This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting.

Design/methodology/approach

Distinct from other similar exercises, ours is also one in external accounting that focuses on a set of mining companies operating in a specific geographical location. It was undertaken based on different perspectives from various stakeholders, including mining workers and city dwellers, retrospectively, using publicly available information, entirely independently of the set of companies regarding which impacts the authors try to offer an account and without their approval. Twenty indicators were identified from the perspective of value for society.

Findings

The results for all environmental externalities appeared to be negative, as companies’ attitudes continue to be reactive and on the threshold of legal requirements. This assessment of the selected social indicators emphasizes that accelerated expansion of mining activities poses a threat to the mining area in the long term, as it reduces the useful lives of mineral deposits and expands social and environmental externalities.

Practical implications

The authors propose to expand the horizon of accounting through a framework that combines elements of the SAM technology, dialogic accounting and external accounting. This investigation contributes to the development of social and environmental accounting practices through the discussion, proposal and use of an SAM, built with the cooperation of several social actors and from the perspective of the other rather than the entity.

Social implications

The authors tried to show how an SAM approach can be used in combination with dialogic accounting processes, increasing the accountability and awareness of the different groups of stakeholders, focusing on marginalized stakeholders, to offer an external account of the impacts of a set of companies from the mining sector operating in a specific geographical area.

Originality/value

This study’s findings suggest there are opportunities for accountants to support social and environmental accounting, thereby contributing to community awareness and empowering transformative action.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 6
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 15 July 2024

Opeyemi Femi-Oladunni, Pablo Ruiz-Palomino and Israel Roberto Pérez Jiménez

This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on…

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Abstract

Purpose

This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on food-related attributes and food-related values.

Design/methodology/approach

This study is based on a synthetic review of the extant academic literature on Spanish consumer preferences for food-related attributes and food-related values from the mid-20th to the 21st century. This study uses key economic and social milestones that are most likely to influence food value chain actors to show how consumer preferences have evolved over the study period.

Findings

Spanish consumer food attribute preferences expanded as the food sector of the nation continued to grow, and value preferences showed a similar pattern from the mid-20th to the 21st century. The drivers of these preferences were trust, lifestyle, education (campaigns), sociodemographic factors and purchasing power.

Originality/value

Evaluating the extant literature’s contribution to consumer preferences for food-related attributes and values is important because it can aid in understanding the hierarchy and variety of consumers’ food preferences as well as the factors that drive these preferences. To the best of the authors’ knowledge, this study is the first to explore how Spanish consumer preferences evolved between the mid-20th and 21st centuries.

Details

Journal of Historical Research in Marketing, vol. 16 no. 3
Type: Research Article
ISSN: 1755-750X

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