Antecedents of students' intention to be sustainable accountants: evidence from Indonesia

Stephana Dyah Ayu Ratnaningsih, Imam Ghozali and Puji Harto

Arab Gulf Journal of Scientific Research, 2024, vol. 42, issue 4, 1950-1968

Abstract: Purpose - The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model. Design/methodology/approach - Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results. Findings - The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability. Originality/value - This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

Keywords: Sustainable accountant; University sustainability; Campus sustainability; Environmental sustainability; Knowledge; Attitude towards sustainability; Student’s intention; Management accounting; TRA; SDGs; Indonesian (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:agjsrp:agjsr-08-2023-0366

DOI: 10.1108/AGJSR-08-2023-0366

Access Statistics for this article

Arab Gulf Journal of Scientific Research is currently edited by Prof. Soud Mohammed Almahamid

More articles in Arab Gulf Journal of Scientific Research from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().