{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,1]],"date-time":"2026-04-01T05:41:31Z","timestamp":1775022091334,"version":"3.50.1"},"reference-count":26,"publisher":"Emerald","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2026,1,1]]},"abstract":"<jats:sec>\n                    <jats:title>Purpose<\/jats:title>\n                    <jats:p>This study aims to analyze Portuguese professional regulators\u2019 perspectives on the importance given to sustainable development (SD) issues and their position on integrating SD in the curricula of accounting and management courses. Secondly, it seeks to analyze, from the student\u2019s perspective, the importance of SD for their future professional performance as accountants or auditors.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Design\/methodology\/approach<\/jats:title>\n                    <jats:p>Interviews were conducted with the heads of the two professional regulatory bodies in Portugal. A complimentary content analysis of professional journals and other types of publications, training activities, videos of conferences, meetings and training sessions available on the official websites of these bodies and social media was also carried out. Data on students\u2019 perspectives were collected through a questionnaire sent to students enrolled in accounting and management courses at higher education institutions (HEIs) in Portugal in 2020.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Findings<\/jats:title>\n                    <jats:p>There is evidence that further interaction between professional regulators and HEIs is still needed to integrate teaching sustainable development (TSD) in the academic curricula; moreover, regulators expressed concern about raising awareness of the topic among future professionals. In turn, students consider that knowledge of SD is fundamental to their professional future. These students\u2019 interests may motivate HEIs to integrate TSD since this will improve their professional performance in companies and contribute to realizing SD in general.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Research limitations\/implications<\/jats:title>\n                    <jats:p>This study carried out in the Portuguese context, contributes to the gap in the literature. Portugal is part of the EU and must comply with EU directives on sustainability reports. Also, it contributes to answering UN calls as proposed by UNESCO, about the importance of teaching this subject nowadays, more relevant than ever. By emphasizing the importance of TSD, the study aims to raise awareness among students and educators about the urgent need for sustainable practices in business. This awareness can influence public attitudes toward sustainability and contribute to a more informed society.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Originality\/value<\/jats:title>\n                    <jats:p>This study is innovative in that it seeks to assess, from the perspective of professional regulators, their position on integrating SD into the curricula of accounting and management courses. It also analyses the views of professional regulators and students on the importance of TSD for the performance of future professionals.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1108\/jarhe-10-2023-0486","type":"journal-article","created":{"date-parts":[[2024,12,31]],"date-time":"2024-12-31T05:19:39Z","timestamp":1735622379000},"page":"189-205","source":"Crossref","is-referenced-by-count":3,"title":["Future accounting professionals \u2013 how important is teaching for sustainability?"],"prefix":"10.1108","volume":"18","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-2545-0644","authenticated-orcid":true,"given":"S\u00f3nia","family":"Gomes","sequence":"first","affiliation":[{"name":"Escola Superior de Tecnologia e Gestao, Instituto Politecnico de Leiria Department of Gest\u00e3o e Economia, , ,","place":["Leiria, Portugal"]}]},{"given":"Susana","family":"Jorge","sequence":"additional","affiliation":[{"name":"Faculty of Economics, University of Coimbra , ,","place":["Coimbra, Portugal"]},{"name":"Centre for Business and Economics Research (CeBER) , ,","place":["Coimbra, Portugal"]}]},{"given":"Teresa","family":"Eug\u00e9nio","sequence":"additional","affiliation":[{"name":"CARME\u2013Centre of Applied Research in Management and Economics , ,","place":["Leiria, Portugal"]},{"name":"Escola Superior de Tecnologia e Gestao, Instituto Politecnico de Leiria Department of Gest\u00e3o e Economia, , ,","place":["Leiria, Portugal"]}]}],"member":"140","published-online":{"date-parts":[[2025,1,1]]},"reference":[{"key":"2025122920384497400_ref001","doi-asserted-by":"publisher","first-page":"1664","DOI":"10.1016\/j.jclepro.2016.11.010","article-title":"Conceptualization of sustainable higher education institutions, roles, barriers, and challenges for sustainability: an exploratory study in Portugal","volume":"172","author":"Aleixo","year":"2018","journal-title":"Journal of Cleaner Production"},{"issue":"1","key":"2025122920384497400_ref002","doi-asserted-by":"publisher","first-page":"2","DOI":"10.1108\/aaaj-05-2017-2929","article-title":"Achieving the united nations sustainable development goals: an enabling role for accounting research","volume":"31","author":"Bebbington","year":"2018","journal-title":"Accounting, Auditing and Accountability Journal"},{"issue":"1","key":"2025122920384497400_ref003","doi-asserted-by":"publisher","first-page":"95","DOI":"10.1108\/sampj-11-2012-0041","article-title":"Is accounting education sufficiently sustainable?","volume":"5","author":"Botes","year":"2014","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"key":"2025122920384497400_ref004","first-page":"71","article-title":"Where is sustainability within the Canadian CPA education program education, regulation, reporting and stakeholders","volume":"7","author":"Boulianne","year":"2018","journal-title":"Advances in Environmental Accounting and Management and"},{"issue":"3","key":"2025122920384497400_ref005","doi-asserted-by":"publisher","first-page":"313","DOI":"10.1108\/sampj-09-2017-0119","article-title":"(Non) coverage of sustainability within the French professional accounting education program","volume":"9","author":"Boulianne","year":"2018","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"5","key":"2025122920384497400_ref006","doi-asserted-by":"crossref","first-page":"621","DOI":"10.5172\/jmo.2011.17.5.621","article-title":"Integration of sustainable development in higher Education\u2019s curricula of applied economics: large scale assessments, integration strategies and barriers","volume":"17","author":"Ceulemans","year":"2010","journal-title":"Journal of Management and Organization"},{"issue":"1","key":"2025122920384497400_ref007","doi-asserted-by":"publisher","first-page":"79","DOI":"10.2478\/dcse-2018-0006","article-title":"Teaching sustainability in an accounting classroom","volume":"9","author":"Creel","year":"2018","journal-title":"Discourse and Communication for Sustainable Education"},{"key":"2025122920384497400_ref008","volume-title":"Scale Development. Theory and Applications","author":"DeVellis","year":"1991"},{"issue":"1","key":"2025122920384497400_ref009","doi-asserted-by":"publisher","first-page":"131","DOI":"10.1016\/j.ijme.2018.01.003","article-title":"Effectiveness of teaching methods in business education: a comparison study on the learning outcomes of lectures, case studies and simulations","volume":"16","author":"Farashahi","year":"2018","journal-title":"International Journal of Management in Education"},{"issue":"1","key":"2025122920384497400_ref010","doi-asserted-by":"publisher","first-page":"93","DOI":"10.1080\/1943815x.2017.1362007","article-title":"Identifying and overcoming obstacles to the implementation of sustainable development at universities","volume":"14","author":"Filho","year":"2017","journal-title":"Journal of Integrative Environmental Sciences"},{"key":"2025122920384497400_ref011","doi-asserted-by":"publisher","first-page":"285","DOI":"10.1016\/j.jclepro.2019.05.309","article-title":"Sustainable development goals and sustainability teaching at universities: falling behind or getting ahead of the pack?","volume":"232","author":"Filho","year":"2019","journal-title":"Journal of Cleaner Production"},{"issue":"6","key":"2025122920384497400_ref012","doi-asserted-by":"publisher","first-page":"1190","DOI":"10.1002\/sd.2218","article-title":"Toward a sustainability assessment framework of research impacts: contributions of a business school","volume":"29","author":"Findler","year":"2021","journal-title":"Sustainable Development"},{"issue":"6","key":"2025122920384497400_ref013","doi-asserted-by":"publisher","first-page":"1621","DOI":"10.1007\/s11625-018-0628-4","article-title":"Higher education for sustainable development: actioning the global goals in policy, curriculum, and practice","volume":"14","author":"Franco","year":"2019","journal-title":"Sustainability Science"},{"key":"2025122920384497400_ref014","doi-asserted-by":"publisher","DOI":"10.1016\/j.jclepro.2020.122928","article-title":"Approaches to teaching and learning for sustainability: characterizing students\u2019 perceptions","volume":"274","author":"Garc\u00eda-Gonz\u00e1lez","year":"2020","journal-title":"Journal of Cleaner Production"},{"issue":"2","key":"2025122920384497400_ref015","doi-asserted-by":"publisher","first-page":"292","DOI":"10.1016\/j.ijme.2018.04.004","article-title":"Quantitative skill retention and curriculum integration in a typical business school in the United States A student perspective","volume":"16","author":"Getachew","year":"2018","journal-title":"International Journal of Management in Education"},{"issue":"3","key":"2025122920384497400_ref016","doi-asserted-by":"publisher","first-page":"611","DOI":"10.1108\/SAMPJ-10-2019-0365","article-title":"Teaching sustainable development in business sciences degrees: evidence from Portugal","volume":"12","author":"Gomes","year":"2021","journal-title":"Sustainability Accounting, Management and Policy Journal"},{"issue":"9","key":"2025122920384497400_ref017","doi-asserted-by":"publisher","first-page":"1277","DOI":"10.1177\/1049732305276687","article-title":"Three approaches to qualitative content analysis","volume":"15","author":"Hsieh","year":"2005","journal-title":"Qualitative Health Research"},{"key":"2025122920384497400_ref018","unstructured":"IFAC\n           (2019), \u201cInternational education pronouncements\u201d, New York; NY: IFAC, available at:\u00a0https:\/\/www.ifac.org\/system\/files\/publications\/files\/Handbook-of-International-Education-Standards-2019.pdf"},{"issue":"2","key":"2025122920384497400_ref019","doi-asserted-by":"publisher","first-page":"280","DOI":"10.1016\/j.ijme.2017.03.009","article-title":"Implementing sustainability as the new normal: Responsible management education e from a private business school\u2019 s perspective","volume":"15","author":"Kolb","year":"2017","journal-title":"International Journal of Management in Education"},{"key":"2025122920384497400_ref020","unstructured":"KPMG\n           (2020), \u201cThe time has come: the KPMG of Sustainability Reporting 2020 - KPMG International\u201d, available at:\u00a0https:\/\/assets.kpmg\/content\/dam\/kpmg\/xx\/pdf\/2020\/11\/the-time-has-come.pdf"},{"key":"2025122920384497400_ref021","volume-title":"Statistical Analysis with SPSS Statistics","author":"Mar\u00f4co","year":"2018","edition":"7th ed."},{"issue":"1","key":"2025122920384497400_ref022","doi-asserted-by":"publisher","first-page":"28","DOI":"10.1002\/sd.462","article-title":"Rethinking the accounting stance on sustainable development","volume":"20","author":"Ngwakwe","year":"2012","journal-title":"Sustainable Development"},{"issue":"1","key":"2025122920384497400_ref023","first-page":"60","article-title":"Corporate sustainability: theoretical and integrated strategic imperative and pragmatic approach","volume":"16","author":"Rezaee","year":"2017","journal-title":"The Journal of Business Inquiry"},{"issue":"2","key":"2025122920384497400_ref024","doi-asserted-by":"publisher","first-page":"192","DOI":"10.1016\/j.ijme.2017.03.010","article-title":"\u2018Think of the future\u2019: managing educational change from students\u2019 perspectives of an undergraduate sustainable business programme","volume":"15","author":"Warwick","year":"2017","journal-title":"International Journal of Management in Education"},{"key":"2025122920384497400_ref025","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1016\/j.jaccedu.2018.09.001","article-title":"The value of problem-based learning in learning for sustainability: undergraduate accounting student perspectives","volume":"45","author":"Wyness","year":"2018","journal-title":"Journal of Accounting Education"},{"issue":"13","key":"2025122920384497400_ref026","doi-asserted-by":"publisher","first-page":"1","DOI":"10.3390\/su11133533","article-title":"What do university students know about sustainable development goals? A realistic approach to the reception of this UN program amongst the youth population","volume":"11","author":"Zamora-Polo","year":"2019","journal-title":"Sustainability"}],"container-title":["Journal of Applied Research in Higher Education"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/JARHE-10-2023-0486\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/jarhe\/article-pdf\/18\/1\/189\/11159315\/jarhe-10-2023-0486en.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/www.emerald.com\/jarhe\/article-pdf\/18\/1\/189\/11159315\/jarhe-10-2023-0486en.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,12,30]],"date-time":"2025-12-30T01:38:54Z","timestamp":1767058734000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.emerald.com\/jarhe\/article\/18\/1\/189\/1257893\/Future-accounting-professionals-how-important-is"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,1,1]]},"references-count":26,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2026,1,1]]}},"URL":"https:\/\/doi.org\/10.1108\/jarhe-10-2023-0486","relation":{},"ISSN":["2050-7003","1758-1184"],"issn-type":[{"value":"2050-7003","type":"print"},{"value":"1758-1184","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,1,1]]}}}