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All Journal International Business and Accounting Research Journal
Stephen Wanyoike Muchina, Stephen Wanyoike
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Economics, Econometrics & Finance

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Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages Onyango, Sylvester; Muchina, Stephen Wanyoike; Ng'ang'a, Stephen Irura
International Business and Accounting Research Journal Vol 2, No 1 (2018): January 2018
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.586 KB) | DOI: 10.15294/ibarj.v2i1.31

Abstract

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.
Moderating Influence of Stakeholder Knowledge on the Relationship between Social Reporting and Sustainability Accounting in the Tea Sector in Mount Kenya Region Onyango, Sylvester; Muchina, Stephen Wanyoike; Ng'ang'a, Stephen Irura
International Business and Accounting Research Journal Vol 3, No 1 (2019): January 2019
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (61.325 KB) | DOI: 10.15294/ibarj.v3i1.52

Abstract

In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demonstrate how accountancy need to respond to the social concerns beyond traditional goal of profit maximization that singles out shareholders from the many stakeholders. However, these studies have been deficient in addressing the moderating influence of stakeholder knowledge on the relationship between social reporting and sustainability accounting which this study explores. The study adopted Mixed Methods Research of survey design. The target population comprised of the factory unit managers and accountants as the key informants, drawn from tea factories of Mount Kenya region. The sample was obtained by simple random and stratified sampling techniques. Questionnaire was the main data collection instrument. Data analysis entailed simple binary and hierarchical multiple logistic regression analysis using SPSS. Study results was presented in frequencies, percentages and skewness for descriptive and binomial regression output for inferential statistic. The study found out that tea factories practice social activities that they incur costs which were treated as overhead costs and benefits were derived by tea factories. There was a statistically significant influence of social reporting on sustainability accounting; which was insignificantly moderated by stakeholder knowledge. The study findings were of significant to organizations’ strategies to respond to social externalities which in accounting terms affect the organizations profits in the long run. The study recommends tea factories adopt an integration of social reporting and financial reporting without much focus on stakeholder knowledge.
Co-Authors Ng'ang'a, Stephen Irura Ng'ang'a, Stephen Irura Sylvester Onyango, Sylvester