RT Journal Article
T1 If not you, who? Raising awareness  of development through accounting  education
A1 Lorain, Marie Anne Francoise Gabrielle
A1 Pérez Estébanez, Raquel
A1 Villacorta Hernández, Miguel Ángel
A1 Santos, Monica
A1 Cano, Elisa
A1 Cañizares Espada, Manuela
A1 Rubio Martín, Gracia María
A1 López Sánchez, Pilar
A1 Martínez De Silva, Alberto
A1 Ruiz De Palacios Villaverde, Mercedes
A1 Urquía Grande, María Elena
AB AbstractPurposeThe 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/approachThis 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.FindingsThe 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/valueThe 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.
PB Emerald
SN 1467-6370
YR 2025
FD 2025-01
LK https://hdl.handle.net/20.500.14352/119022
UL https://hdl.handle.net/20.500.14352/119022
LA eng
NO Lorain, M.-A., Pérez Estébanez, R., Villacorta, M.-A., Santos, M., Cano, E., Cañizares Espada, M., Rubio-Martin, G., López Sánchez, P., Martinez de Silva, A., Ruiz de Palacios, M. and Urquia-Grande, E. (2025), "If not you, who? Raising awareness of development through accounting education", International Journal of Sustainability in Higher Education, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJSHE-07-2023-0333
DS Docta Complutense
RD 3 abr 2025