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The roles of sustainability accounting in the sustainable environment: The perception of future accounting graduates

Conference paper
The increasing importance of sustainability accounting in the sustainability agenda has called for the role of accounting professionals to prepare sustainability reports and disclosures to the top management and provide assurance on sustainability data. Accounting professionals, including accountants and auditors, are expected to be well-versed in sustainability matters and develop their technical and critical thinking skills in addressing sustainability-related issues. Therefore, it is essential for the higher education process to equip future accounting graduates with the skills to handle sustainability matters that go beyond basic financial reporting. This study serves as a preliminary study to analyze the level of perception of sustainability reporting and disclosure among accounting students. Using survey research design through the administration on a sample of accounting students in public higher Learning Institutions on the East Coast, the data was analyzed using descriptive analysis and descriptive statistics. The finding showed that accounting students have high and positive perceptions of the concept of sustainability and their motivation and aspiration for their roles as future accountants in sustainability accounting and its functions in the sustainable environment. Therefore, it is concluded that accounting students have adequate awareness and understanding of the sustainability issue and agree on the significant role of future-ready accountants in preparing sustainability reporting and providing assurance on sustainability reporting and disclosure. © 2025 Author(s).
The increasing importance of sustainability accounting in the sustainability agenda has called for the role of accounting professionals to prepare sustainability reports and disclosures to the top management and provide assurance on sustainability data. Accounting professionals, including accountant …

The influence of psychological capital on employment expectations of vocational undergraduate students: The chain mediating role of active coping style and educational flow experience

Article Open Access
As vocational undergraduate students in China face increasing challenges in the job market, understanding the factors that shape their employment expectations is crucial. Psychological capital is considered a key factor influencing students’ career outlooks. This study aims to examine the relationship between psychological capital (PC) and employment expectations (EE), while exploring the mediating roles of educational flow experience (EFE) and active coping style (ACS) in this relationship. Based on positive psychology and career development theories, a theoretical model was constructed to understand how psychological capital affects employment expectations through the chain mediation of educational flow experience and active coping style. A sample of 693 vocational undergraduate students (316 males and 377 females) from a university in Guangdong Province participated in the study. Participants completed the Psychological Capital Scale (PCS), the Career Expectation Scale (CES), the Educational Flow Experience Scale (EduFlow-2), and the Coping Style Scale (CSS). Results indicate that higher levels of psychological capital significantly predict stronger employment expectations. Moreover, educational flow experience and active coping style both serve as significant mediators in the relationship between psychological capital and employment expectations, with a chain mediation effect also observed. These findings provide valuable insights into the psychological processes that influence career expectations among vocational undergraduates, highlighting the importance of fostering psychological capital and creating supportive learning environments to improve students’ employability. The results offer practical implications for educators and policymakers, suggesting that vocational institutions should integrate strategies to enhance psychological capital, promote educational flow experiences, and support active coping styles to better prepare students for the labor market. © 2025 Huang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
As vocational undergraduate students in China face increasing challenges in the job market, understanding the factors that shape their employment expectations is crucial. Psychological capital is considered a key factor influencing students’ career outlooks. This study aims to examine the relationsh …

Bridging Business Strategy and Educational Development: Private Sector Engagement and Value Creation Framework for Sustainable E-Learning Models in Emerging Markets

Article Open Access
As developing economies embrace digital transformation to bridge educational gaps, the intersection of business strategy and educational development offers significant opportunities. This study explores how private sector engagement in e-learning can drive business growth and achieve development outcomes in Bangladesh's higher education sector. Through mixed-methods analysis of 780 stakeholders across institutions, we examine how educational technology strategies create shared value while addressing accessibility challenges in developing markets. Our findings show that well-structured e-learning implementations simultaneously achieve commercial viability and development impact. Six critical success factors were identified: administrative infrastructure, technological architecture, content development, instructor capabilities, learner characteristics, and social support. Infrastructure partnerships with balanced public–private investment sharing achieved 75% success rates, while content development collaborations enhanced learning outcomes by 35%. The study highlights three mechanisms supporting Sustainable Development Goals: innovative business models balancing viability with impact, public–private partnerships leveraging corporate expertise, and inclusive stakeholder engagement frameworks. Theoretically, we extend stakeholder value theory by demonstrating how complementary value creation can be optimized across multiple stakeholder groups in educational technology implementations. We contribute to business model innovation frameworks by identifying specific mechanisms through which sustainable value is created, delivered, and captured in developing market contexts. These insights are valuable for businesses entering emerging e-learning markets and for policymakers creating enabling environments for sustainable educational technology initiatives. © 2025 ERP Environment and John Wiley & Sons Ltd.
As developing economies embrace digital transformation to bridge educational gaps, the intersection of business strategy and educational development offers significant opportunities. This study explores how private sector engagement in e-learning can drive business growth and achieve development out …

Should there be an attitude in motivating students to achieve satisfaction in blended learning?

Article
The present study aims to explore the factors influencing learning satisfaction in blended learning implementation. The two variables are attitude and motivation. In addition, this study aims to explain the difference between students’ attitudes, motivation, and learning satisfaction based on gender and the scientific field. A number of 488 students filled out the questionnaires. The interesting aspect of the finding in this study is that attitude is more effective in learning satisfaction if there is motivation to intervene in the blended learning implementation. The effect of motivation as intervening in the model provides a higher significant influence on satisfaction in learning than attitude directly. Other findings, in this study, present that learning satisfaction on the learning implementation can be achieved by students without any difference in gender and scientific field. Science students have higher attitudes and motivation in learning than non-science students. Male students’ attitudes and motivation are higher than female students. The present study contributes to providing empirical evidence and explaining the factors influencing learning satisfaction. The variables are attitude and motivation, which influence students learning satisfaction. The present study, in practice, provides information for teachers and educational institutions to be able to upgrade student attitudes and motivation in blended learning in order to reach student learning satisfaction. Blended learning can be implemented sustainably by considering aspects of student characteristics. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2024.
The present study aims to explore the factors influencing learning satisfaction in blended learning implementation. The two variables are attitude and motivation. In addition, this study aims to explain the difference between students’ attitudes, motivation, and learning satisfaction based on gender …

Integration of Sustainable Development Goals in the Textile Science, Apparel Design, and Technology programs in Zimbabwean universities

Article
higher education institutions (HEIs) have a pivotal role in preparing students to contribute to sustainable development and the Sustainable Development Goals (SDGs). This study focused on the University of Zimbabwe (UZ) and examined how SDGs were integrated into the field of textile science, apparel design, and technology (TSADT). The research investigated the alignment between the SDGs and the emerging concept of education 5.0, as well as ongoing educational reforms at the UZ. It explored the strategies and initiatives implemented by the university to promote sustainable development practices within the TSADT programs. The data collection process involved conducting interviews, making observations, and reviewing relevant documents. Thematic data analysis was employed. The study provided insights into the alignment between the program’s objectives and SDGs, identifying gaps and opportunities for improvement. This informed strategies for enhancing the integration of sustainable development principles in the TSADT curriculum. The implications of this research are significant for the UZ and other HEIs in Zimbabwe seeking to embed sustainable development principles in their programs. Furthermore, the study contributes to understanding how HEIs can effectively incorporate the SDGs into disciplinary programs, fostering a generation of graduates equipped to address sustainable challenges in the textile and apparel industry. © The Author(s) 2024.
higher education institutions (HEIs) have a pivotal role in preparing students to contribute to sustainable development and the Sustainable Development Goals (SDGs). This study focused on the University of Zimbabwe (UZ) and …

EVALUATION OF A DIGITAL PROJECT-BASED MATHEMATICS LEARNING APPROACH IN higher education: AN ANALYTICAL PROCEDURE IN STRUCTURAL EQUATION MODELLING; Penilaian Pendekatan Pembelajaran Matematik Berasaskan Projek Digital dalam Pendidikan Tinggi: Prosedur Analitik dalam Pemodelan Persamaan Struktur

Article Open Access
Due to the rapid changes in technology, implementing digital project-based or technology-enabled learning approaches are the new initiatives in higher education. Learning mathematics through conventional methods often leads to disengagement and lack of motivation among students. To encounter the problems raised in conventional learning environment, a video assignment project was implemented to enhance collaborative learning. This paper aims to explore the students’ perception and attitude towards the video assignment project. In this study, data was collected from 202 students of whom have completed the video assignment project in mathematics using a questionnaire developed based on Technology Acceptance Model (TAM). Two-step analytical procedures in structural equation modelling by using partial least squares were applied in analysing the data. Results showed that the students’ perspective on the enjoyment in completing the project, ease of use regarding technology in video creation and the perceived usefulness of the project were the contributing factors that lead to a positive attitude towards the video assignment project. Positive correlations were also found among these variables. The implications of this work were important for both educators and researchers where the research findings indicated that the video assignment in mathematics could be a useful learning approach that engage students in active learning, develop a wide range of soft skills and increase their interest in leaning mathematics. © 2025, Penerbit Universiti Kebangsaan Malaysia. All rights reserved.
Due to the rapid changes in technology, implementing digital project-based or technology-enabled learning approaches are the new initiatives in higher education. Learning mathematics through conventional methods often leads …

Hoped-For Selves: Using Possible Selves to Explore the Career and College-Going Aspirations for Gang-Involved Latino Boys

Article
Gang-involved children dream of becoming respected members of society through professional careers, educational degrees or credentials, and socioeconomic mobility. This qualitative study used hoped-for selves as the theoretical grounding for exploring the career and college-going aspirations of 28 middle-and high-school gang-involved Latino boys attending three urban alternative schools. Findings centered on the career and college-going aspirations of the two—and four-year institution educational credentials needed for social mobility. This article aims to help K-12 and higher education faculty, practitioners, researchers, and administrators considering working with ganginvolved youth to understand better how to support this marginalized group’s educational needs and improve pathways into careers and postsecondary education systems. © 2025 Association for the Study of higher education All Rights Reserved.
Gang-involved children dream of becoming respected members of society through professional careers, educational degrees or credentials, and socioeconomic mobility. This qualitative study used hoped-for selves as the theoretical grounding for exploring the career and college-going aspirations of 28 m …

Crossword Puzzle as an Effective Formative Assessment Tool in Physiology—From Trial for Implementation in Competency‑Based Medical education

Article Open Access
Background: The new curriculum envisages a different perspective on assessment and advocates greater emphasis on setting up continuous assessment. With advances in technology, many innovations about teaching, learning and assessment have been experimented. The present study intended to explore the effectiveness of crossword puzzles as an assessment tool for learning. Material and Methods: For one half of the competencies in endocrine physiology, after planned lecture sessions, a crossword puzzle was distributed and the students were instructed to solve the puzzle soon after the session. For the other half of the competencies, only planned lecture sessions were conducted. Students’ performance was tested by conducting part completion tests, which included questions from topics covered by lectures with and without crossword puzzles. Following this, a pre-validated questionnaire was administered to study the students’ perception about usefulness for extension of the utility. Results: In the part completion test, the scores obtained by students for the questions covered by lecture and crossword were significantly higher than the scores obtained by the students in questions covered by lecture alone. The majority of them expressed positive vibes towards crossword puzzles as an in-class room formative assessment tool. Conclusion: The findings of the present study suggest that blending crossword puzzles at the end of lecture sessions would lead to better student involvement in the learning process and improved performance as it provides a recreational break from lecture monotony. © 2025 Medical Journal of Dr. D.Y. Patil Vidyapeeth.
Background: The new curriculum envisages a different perspective on assessment and advocates greater emphasis on setting up continuous assessment. With advances in technology, many innovations about teaching, learning and assessment have been experimented. The present study intended to explore the e …

Optimizing Classroom Engagement in National Certificate (Vocational) Mathematics: A Framework for Questioning Techniques

Article
This study develops and tests a questioning model aimed at enhancing interactive engagement in financial mathematics instruction within a single NC(V) Level 2 classroom. Grounded in formative assessment principles, the model incorporates structured and open-ended questions to foster procedural and conceptual understanding. The intervention used real-world financial scenarios like budgeting and loan repayments to make abstract concepts more relatable. Data were collected through classroom observations and a preparatory examination to evaluate student engagement and understanding. The findings indicate that consistent questioning fosters active participation, while higher-order questions promote critical thinking and real-world application. While performance improvements were noted, the primary focus was on engagement quality rather than academic outcomes. This study offers insights into how questioning strategies can enhance interactive learning in vocational education. Future research should expand the model to other subjects, gather student feedback, and integrate advanced digital tools for deeper interactivity. © 2025, City University of New York. All rights reserved.
This study develops and tests a questioning model aimed at enhancing interactive engagement in financial mathematics instruction within a single NC(V) Level 2 classroom. Grounded in formative assessment principles, the model incorporates structured and open-ended questions to foster procedural and c …

RESEARCH COMPETENCES IN UNIVERSITY education A systematic review of assessment approaches and instruments; COMPETÊNCIAS DE PESQUISA NO ENSINO UNIVERSITÁRIO Uma revisão sistemática de abordagens e instrumentos de avaliação; COMPETENCIAS INVESTIGATIVAS EN LA FORMACIÓN UNIVERSITARIA UNA REVISIÓN SISTEMÁTICA DE ENFOQUES E INSTRUMENTOS DE EVALUACIÓN

Review Open Access
Developing research skills is a key aspect of university education, but doubts persist about which ones should be prioritized and how to strengthen them effectively. This article offers an epistemological reflection on nature, scope, and challenges of the topic, articulating contributions from the philosophy of science, critical pedagogy, and research paradigms. It also reviews the competencies necessary to successfully complete the professional studies completion project, analyzing assessment approaches and tools. Through a systematic review of the ERIC and Scopus databases, 24 articles were selected following the PRISMA method. The findings reveal that the research skills identified are grouped into three approaches according to the type of assessment used: most studies use summative assessments, followed by those based on empirical evidence, and to a lesser extent, those that use formative assessments. These results underline the need to strengthen the skills related to the preparation of research projects and reports, as well as to select the assessment carefully approaches and tools to ensure the effective development of research skills in professional training. © 2025, CONICET - Emiliano Aldegani. All rights reserved.
Developing research skills is a key aspect of university education, but doubts persist about which ones should be prioritized and how to strengthen them effectively. This article offers an epistemological reflection on nature, scope, and challenges of the topic, …