Studying the Relationship between Awareness and Environmental Attitude of Accounting Students and Graduates

Document Type : Original Article

Authors

1 Professor of Accounting at Khatam University, Tehran, Iran

2 Accounting Ph.D. Student and Member of Young Researchers and Elite Club, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran

Abstract

Awareness and environmental attitude are important for accountants with their role in the organization. Awareness can help environmental issues by sensitivity absorbance. Attitudes are important because they firm up the values and concerns toward the environment and help active participation in protection and improvement of the environment. This applied survey research is aimed at studying the relationship between awareness and environmental attitude of accounting students students and graduates. The statistical society of the research includes all accounting students and graduates in the country. The sample of the research includes 119 students and graduates from various grades of accounting students and graduates in the country. The measuring instrument of study was a questionnaire. After normalization of the data using SPSS software version 22, the hypotheses of the study were tested via linear regression, one sample t-test, independent t-test and ANOVA. Results showed there is a positive and significant relationship between awareness and environmental attitude, but other hypotheses based on being higher than average level of awareness and environmental attitudes, did not confirm the difference between the level of awareness and environmental attitude of male and female and the difference between awareness and environmental attitude of different academic grades students. The importance of the issues related to sustainable development and the environment, calls for measures by educational and academic centers to increase awareness and environmental attitude of accountants and students and graduates. They should also develop more awareness in the protection of the resources and the rights of future generations.

Keywords

Journal of Iranian Accounting Review
Volume 4, Issue 16
September 2017
Pages 53-72

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