Date of Publication

4-15-2024

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

Subject Categories

Accounting

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Honor/Award

Candidate for Best Thesis

Thesis Advisor

Editha O. Trinidad

Defense Panel Chair

Jonathan P. Binaluyo

Defense Panel Member

Janus Aries Q. Simbillo

Abstract (English)

Despite advancements in the accounting profession being directed towards the inclusion of sustainability, sustainability education in accounting curricula faces the challenge of being in a marginal position. Given this, the study aims to bridge the gap between the recognition of sustainability's importance and its integration into the Bachelor of Science in Accountancy (BSA) program, offering insights that can inform strategic curriculum reforms and contribute to the establishment of effective sustainability education strategies within the BSA programs of selected Philippine Higher Education Institutions (HEIs).

The mixed-method study followed a convergent parallel design, with the quantitative surveys gathering data from persons in charge of sustainability of their respective HEIs and the qualitative interviews gathering insights from representatives from professional bodies, namely the Commission on Higher Education (CHED) and the Philippine Sustainability Reporting Committee (PSRC). The quantitative data were then analyzed through ordinal logistic regression. Further, the qualitative data were interpreted through inductive thematic analysis. These results were then subjected to triangulation to provide better contextualized considerations.

Results of the study revealed that institutional factors, specifically institutional commitment and institutional reliance, serve as fundamental factors influencing the perceived suitability of prospective curriculum strategies. Moreover, in the face of hindering factors, the selected HEIs perceived these strategies as compensatory avenues to address such hindrances. Hindering factors were also found to exist both in the HEI and professional body levels, demanding consideration for prospective curricular changes and alignments.

While the research acknowledges limitations such as lack of generalizability, it finds value in providing contextualized considerations for the current pursuit of CHED Memorandum Order (CMO) revisions and for the continuance of individual HEI efforts. The study recommends that professional bodies recalibrate outcomes-based legislation and coordinate efforts amongst themselves and with HEIs to better accommodate sustainability education within and beyond CMOs.

Abstract Format

html

Abstract (Filipino)

None

Abstract Format

html

Language

English

Format

Electronic

Keywords

Accounting

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Embargo Period

4-15-2024

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