An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education

Min Tao and Xiong Wang ()
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Min Tao: Business School, Nanjing Xiaozhuang University, Nanjing 211171, China
Xiong Wang: ISCTE Business School, BRU-IUL, University Institute of Lisbon, 1649-026 Lisbon, Portugal

Sustainability, 2023, vol. 15, issue 6, 1-25

Abstract: As an essential element of higher education, course planning at the program level is a complicated multi-criteria decision making (MCDM) problem. In addition, a course planning process tailored to sustainable development is exceptionally important to sustaining the quality of academic programs. However, there is a scarcity of research on the program course planning problem at the operational level due to a diverse set of stakeholder requirements in practice. Motivated by the challenge, this study proposes an innovative MCDM model for sustainable course planning based on He-Xie management theory. In the introduced framework, the best worst method (BWM) can obtain the optimal weights of sustainability competencies, which are then embedded into the fuzzy filter ranking (FFR) method to generate the ranking of candidate courses by each course module, considering the connectivity between courses and the development of sustainability competencies. Finally, multi-choice goal programming (MCGP) is adopted to allocate each selected course to a semester, aiming to balance total credits and average difficulty level among semesters as much as possible. The practicability and reliability of the proposed course planning model is validated through a case study of an undergraduate accounting program. Results show that the proposed framework is a feasible tool for course planning. This research extends the existing literature on course planning by explicitly capturing the fuzzy nature of human decision making and avoids underestimation of the decision. The implications of the paper are not restricted to developing a sustainable course plan for an accounting program.

Keywords: course planning; accounting education; sustainable development; best worst method (BWM); fuzzy filter ranking (FFR); multi-choice goal programming (MCGP) (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
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