The Role of Organizational Factor in Adapting Sustainable Development in Higher Education Institutes and Its Effect on Accounting Education Moderated by Instructors’ Characteristics

Zkri Ali, Umed and Yousif Hanna, Naseem (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. pp. 19-34.

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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.

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