Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Governance Risk Management Compliance and Sustainability
Arnold V. Salcedo
School of Business and Accountancy, Angeles City, Pampanga, Philippines
Environmental Science Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Towards a Sustainable Future: Promoting Sustainability, Sustainability Accounting and Reporting among Future Professional Accountants Arnold V. Salcedo; Shane S. Salcedo, CPA
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.51 KB) | DOI: 10.31098/jgrcs.v1i1.452

Abstract

While most of the sustainability studies focused are on areas of engineering and architecture, sustainability accounting and reporting are concepts that need to be introduced among people nowadays, specifically accountancy students, with the belief that the students today, will become the workforce and leaders of tomorrow. The study focused on promoting the various concepts among ninety-six (n=96) accountancy students who are in their terminal year. The students were subjected to a pre-test & post-test experimental design group with viewing video presentations on triple bottom-line, sustainability reporting, true cost accounting and a sample of Global Reporting Initiative Report (GRI) as intervention activities, that aimed to provide an overview and a level of understanding on the targeted concepts. Results show a significant difference on the level of awareness before and after the three concepts were introduced. The participants were willing to learn more about sustainability accounting while half of them would consider to enroll in a graduate program that specializes on leadership in a sustainable enterprise along with management courses concentrating on sustainability. As a conclusion, sustainability accounting and reporting in the Philippines, still has a long way to go and currently at its infancy stage before becoming a distinguished program or a course that will be embedded in the academic curricula or be fully recognized by businesses and industries from both national and local levels. The study can be further enhanced to include the level of commitment and motivation of students to such concepts.
Co-Authors Shane S. Salcedo, CPA