EDUCATING ACCOUNTANTS WITH A SUSTAINABILITY-ORIENTED PROFESSIONAL IDENTITY IN CENTRAL AND EASTERN EUROPE

Albu C. -., BALSARI Ç., Basic M., Lazarevska Z. B., Damijan S., Decman N., ...Daha Fazla

AMFITEATRU ECONOMIC, cilt.27, sa.70, ss.830-848, 2025 (SSCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 27 Sayı: 70
  • Basım Tarihi: 2025
  • Doi Numarası: 10.24818/ea/2025/70/830
  • Dergi Adı: AMFITEATRU ECONOMIC
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, IBZ Online, International Bibliography of Social Sciences, ABI/INFORM, CAB Abstracts, Central & Eastern European Academic Source (CEEAS), EconLit, Directory of Open Access Journals
  • Sayfa Sayıları: ss.830-848
  • Anahtar Kelimeler: sustainability, accounting profession, professional identity, universities, Central and Eastern Europe
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

This paper has investigated the role that universities may play in shaping a sustainabilityoriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective accountants in nine countries in Central and Eastern Europe was statistically analysed. This geographical area is largely ignored in the literature. By applying principal component analysis and cluster analysis, the paper documented that universities play a significant role in raising the interest of future accountants in sustainability matters, alongside other stakeholders and the societal and institutional factors. Exposure to sustainability-related activities also helps shape this new identity of future accountants, in conjunction with other education enablers, which should encourage universities to open their curriculum to such matters.