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Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator

Nining Ika Wahyuni ()
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Nining Ika Wahyuni: Department of Accounting, University of Jember, Indonesia Author-2-Name: Eko Ganis Sukoharsono Author-2-Workplace-Name: Department of Accounting, Brawijaya University, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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Abstract: " Objective - This study aims to analyze the role of accounting educators in embedding sustainability. Theory of Role is used in analyzing the parties who put their expectation on accountants to take roles in embedding sustainability and how the accountant performed that role expectation. Methodology - Educator accountants are used to represent various types of professions in the accounting field. This study uses a qualitative approach by conducting interviews with 14 accounting educators at the University of Jember, Indonesia, which registered as Certified Sustainability Reporting Specialists (CSRS) and/or Certified Sustainability Reporting Assurers (CSRA). Data were collected through observation, deep interviews, and forum group discussion. Findings - Then data were analyzed with the thematic analytic technique to find the main theme from the interview transcripts. The result shows that those accounting educators are in the right position to become the main actor in embedding sustainability. Accountants must show their involvement in sustainability embedding efforts due to pressure from various parties. Novelty - The professional organizations give them coercive pressure, while the educational institutions give them normative pressure. However, their role performance to be involved in this sustainability embedding is still low due to obstacles, both barriers related to learning tools and personal perception. Type of Paper - Empirical"

Keywords: Role Expectation; Role Performance; Accounting Educator; Role Theory; Embedding Sustainability (search for similar items in EconPapers)
JEL-codes: Q Q5 Q56 (search for similar items in EconPapers)
Pages: 9
Date: 2022-07-30
New Economics Papers: this item is included in nep-acc and nep-sea
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Published in Journal of Business and Economics Review, Volume 7, Issue1

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DOI: 10.35609/jber.2022.7.1(5)

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