If Not You, Who? Raising Awareness of Development through Accounting Education
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| Title: | If Not You, Who? Raising Awareness of Development through Accounting Education |
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| Language: | English |
| Authors: | Marie-Anne Lorain, Raquel Pérez Estébanez, Miguel-Angel Villacorta, Monica Santos, Elisa Cano, Manuela Cañizares Espada, Gracia Rubio-Martin, Pilar López Sánchez, Alberto Martinez de Silva, Mercedes Ruiz de Palacios, Elena Urquia-Grande |
| Source: | International Journal of Sustainability in Higher Education. 2026 27(2):520-541. |
| Availability: | Emerald Publishing Limited. Howard House, Wagon Lane, Bingley, West Yorkshire, BD16 1WA, UK. Tel: +44-1274-777700; Fax: +44-1274-785201; e-mail: emerald@emeraldinsight.com; Web site: http://www.emerald.com/insight |
| Peer Reviewed: | Y |
| Page Count: | 22 |
| Publication Date: | 2026 |
| Document Type: | Journal Articles Reports - Research |
| Education Level: | Higher Education Postsecondary Education |
| Descriptors: | Accounting, Business Education, Sustainable Development, Learning Activities, Foreign Countries, College Students, Cooperation, Gender Differences, Critical Thinking, Active Learning, Public Colleges, Private Colleges, Student Attitudes, Creative Thinking |
| Geographic Terms: | Spain |
| DOI: | 10.1108/IJSHE-07-2023-0333 |
| ISSN: | 1467-6370 1758-6739 |
| Abstract: | Purpose: The main goal of this study is to develop accounting students' solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis. Design/methodology/approach: This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data. Findings: The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students' commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization's (NGO's) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees. Originality/value: The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations. |
| Abstractor: | As Provided |
| Entry Date: | 2026 |
| Accession Number: | EJ1503650 |
| Database: | ERIC |
| Abstract: | Purpose: The main goal of this study is to develop accounting students' solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis. Design/methodology/approach: This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data. Findings: The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students' commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization's (NGO's) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees. Originality/value: The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations. |
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| ISSN: | 1467-6370 1758-6739 |
| DOI: | 10.1108/IJSHE-07-2023-0333 |
