Author
Listed:
- Niladri Das
- Mitali Sen
- J.K. Pattanayak
Abstract
Purpose - The purpose of this study is to assess the students' perception about the importance of incorporating environmental reporting practices, standards, and other issues in Management Accounting course. Design/methodology/approach - Environmental issues provide a unique, timely, and important focus for developing a course in Indian management pedagogy, which shall help in demonstrating the usefulness of environmental accounting information in supporting corporate environmental strategies while assessing environmental performance. Assessment measurements that may capture the impact of reformed academic programs are necessary to judge the success and failure of management education reforms. This paper carries out such an assessment process by offering a course on environmental accounting as an intervention, to a sample of 28 management students enrolled in a higher educational institution in India imparting management education. A questionnaire is administered to these students before and after the intervention in order to understand the difference of their perception level. Findings - The results suggests a significant difference in the perception level of students about the utility of incorporating environmental reporting practices in Management Accounting course before and after the administration of the reformed program. Originality/value - The paper is unique in its attempt to understand the Indian management students' perception of knowledge and usefulness with environmental accounting in their regular course, from which a more detailed evaluation can be derived. Further work based on this preliminary finding may be used to develop a proposed environmental accounting course framework for management students in India.
Suggested Citation
Niladri Das & Mitali Sen & J.K. Pattanayak, 2008.
"Assessment of students' perception towards developing a course in environmental accounting,"
International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 16(2), pages 122-139, October.
Handle:
RePEc:eme:ijaimp:v:16:y:2008:i:2:p:122-139
DOI: 10.1108/18347640810913799
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:ijaimp:v:16:y:2008:i:2:p:122-139. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.