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Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe

Author

Listed:
  • Catalin-Nicolae Albu

    (Bucharest University of Economic Studies, Romania)

  • agnur Balsari

    (Dokuz Eylul University, Turkey)

  • Meliha Basic

    (University of Sarajevo, Bosnia and Herzegovina)

  • Zorica Bozhinovska Lazarevska

    (Ss. Cyril and Methodius University in Skopje, North Macedonia)

  • Sandra Damijan

    (University of Ljubljana, Slovenia)

  • Nikolina Decman

    (University of Zagreb, Croatia)

  • Ivan Dionisijev

    (Ss. Cyril and Methodius University in Skopje, North Macedonia)

  • Olga Grzybek

    (University of Economics in Katowice, Poland)

  • Gina Raluca Guse

    (Bucharest University of Economic Studies, Romania)

  • Ana Lalevic Filipovic

    (University of Montenegro, Montenegro)

  • Mustafa Oguz

    (Balikesir University, Turkey)

  • Ivana Perica

    (University of Split, Croatia)

  • Metka Tekavcic

    (University of Ljubljana, Slovenia)

  • Elena Turuianu

    (Bucharest University of Economic Studies, Romania)

  • Savka Vuckovic Milutinovic

    (University of Belgrade, Serbia)

Abstract

This paper has investigated the role that universities may play in shaping a sustainability-oriented 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.

Suggested Citation

  • Catalin-Nicolae Albu & agnur Balsari & Meliha Basic & Zorica Bozhinovska Lazarevska & Sandra Damijan & Nikolina Decman & Ivan Dionisijev & Olga Grzybek & Gina Raluca Guse & Ana Lalevic Filipovic & Mus, 2025. "Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 830-830, August.
    • Handle: RePEc:aes:amfeco:v:27:y:2025:i:70:p:830
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    Keywords

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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