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The influence of IFAC membership on the implementation of sustainability in accounting training programs

Obiamaka Nwobu and Collins C. Ngwakwe

International Journal of Education Economics and Development, 2022, vol. 13, issue 1, 76-96

Abstract: This paper presents empirical evidence of International Federation of Accountants (IFAC) membership's influence on integrating sustainability in accounting training programs of professional accounting organisations in sub-Saharan Africa countries. The paper applies a quantitative approach and uses ex post facto research design to actualise its objective. The sample size comprises 50 sub-Saharan African countries. The study uses secondary data from the entire 50 sub-Saharan Africa countries, and analyses data using multivariate regression analysis. The paper stands out from previous research by including three other independent control variables: country accounting system, country age since independence, and the age of syllabus. Findings show that, against expectation, membership of international accounting association (IFAC) has no significant influence on the inclusion of sustainability in the accounting education curriculum of professional accounting organisations in sub-Saharan Africa; instead, the results show that the age of the syllabus significantly influences the extent of sustainability inclusion in the accounting curriculum. Practical implication includes the need for the IFAC to elevate its sustainability framework guide to a mandatory status for inclusion in professional members' education curriculum. This is vital for imbuing sustainability ethics in qualified accountants. The paper identifies an agenda for further research.

Keywords: sustainability education; accounting education; institutional theory; professional accounting organisations; PAOs; sub-Saharan Africa; professional association; International Federation of Accountants; IFAC. (search for similar items in EconPapers)
Date: 2022
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