The Role of Organizational Factor in Adapting Sustainable Development in Higher Education Institutes and Its Effect on Accounting Education Moderated by Instructors’ Characteristics
Umed Zkri Ali 1 and Naseem Yousif Hanna 2
1,2Department of Accounting, College of Administration and Economics Sahalahaddin University-Erbil, Kurdistan Region, Iraq
1Accounting Department, Faculty of Administrative Sciences and Economics Tishk International University, Erbil, Kurdistan Region, Iraq
Correspondence: [email protected]
Received: October 31, 2022 Revised: December 13, 2022 Published: December 20, 2022
Abstract
This study investigated the role of instructors’ characteristics in adopting sustainability for
accounting education. The study aimed to investigate the organizational factors that influence on
adoption of sustainability in accounting Education and to set up the influence of the instructors’
characteristics on adoption of sustainability in accounting education. The study employed a
quantitative research design and questionnaire was the primary research instrument. Lecturers
drawn from various universities were the target population for this study. Convenient sampling
was used to distribute questionnaires to the respondents. Researchers conducted factor analysis,
descriptive, correlation and regression analysis to figure out the relationship between dependent
and independent variables. The study set up that the organizational factors had a significant
influence on sustainability. It was further noted that instructors’ characteristics positively
moderates the influence of the organizational factors on sustainable development. Study
recommends that the influence of government policy and other Non-Governmental
Organizations on sustainability is an issue that should be given much prominence in future
studies.
Keywords: Sustainability, Accounting, Instructor Characteristics, Education
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DOI: https://10.23918/ejmss.V3i4p19
Citation
Ali, U. Z., & Hanna, N. Y. (2022). The Role of Organizational Factor in Adapting Sustainable Development in Higher Education Institutes and Its Effect on Accounting Education Moderated by Instructors’ Characteristics. Eurasian Journal of Management Social Sciences, 3(4), 19-34. https://doi.org/10.23918/ejmss.V3i4p19
© Ali, U. Z., & Hanna, N. Y. , Published by EJMSS. This article is published under the Attribution-NonCommercial 2.0 Generic (CC BY-NC 2.0) license. Anyone may copy and redistribute the material in any medium or format, subject to full attribution to the original publication and authors. The full terms of this license may be seen at https://creativecommons.org/licenses/by-nc/2.0/
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