Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe

This paper has investigated the role that universities may play in shaping a sustainabilityoriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective accountants...

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Main Authors: Cătălin-Nicolae Albu, Çağnur Balsari, Meliha Bašić, Zorica Bozhinovska Lazarevska, Sandra Damijan, Nikolina Dečman, Ivan Dionisijev, Olga Grzybek, Gina Raluca Gușe, Ana Lalević Filipović, Mustafa Oğuz, Ivana Perica, Metka Tekavcic, Elena Turuianu, Savka Vuckovic Milutinovic
Format: Article
Language:English
Published: Editura ASE 2025-08-01
Series:Amfiteatru Economic
Subjects:
Online Access:https://www.amfiteatrueconomic.ro/temp/Article_3446.pdf
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author Cătălin-Nicolae Albu
Çağnur Balsari
Meliha Bašić
Zorica Bozhinovska Lazarevska
Sandra Damijan
Nikolina Dečman
Ivan Dionisijev
Olga Grzybek
Gina Raluca Gușe
Ana Lalević Filipović
Mustafa Oğuz
Ivana Perica
Metka Tekavcic
Elena Turuianu
Savka Vuckovic Milutinovic
author_facet Cătălin-Nicolae Albu
Çağnur Balsari
Meliha Bašić
Zorica Bozhinovska Lazarevska
Sandra Damijan
Nikolina Dečman
Ivan Dionisijev
Olga Grzybek
Gina Raluca Gușe
Ana Lalević Filipović
Mustafa Oğuz
Ivana Perica
Metka Tekavcic
Elena Turuianu
Savka Vuckovic Milutinovic
author_sort Cătălin-Nicolae Albu
collection DOAJ
description This paper has investigated the role that universities may play in shaping a sustainabilityoriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective accountants in nine countries in Central and Eastern Europe was statistically analysed. This geographical area is largely ignored in the literature. By applying principal component analysis and cluster analysis, the paper documented that universities play a significant role in raising the interest of future accountants in sustainability matters, alongside other stakeholders and the societal and institutional factors. Exposure to sustainability-related activities also helps shape this new identity of future accountants, in conjunction with other education enablers, which should encourage universities to open their curriculum to such matters.
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institution DOAJ
issn 1582-9146
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language English
publishDate 2025-08-01
publisher Editura ASE
record_format Article
series Amfiteatru Economic
spelling doaj-art-58c9b5e529e64dce988d13d0cede13ea2025-08-20T03:19:00ZengEditura ASEAmfiteatru Economic1582-91462247-91042025-08-012770830 84810.24818/EA/2025/70/830Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe Cătălin-Nicolae Albu0https://orcid.org/0000-0002-3282-8414Çağnur Balsari1https://orcid.org/0000-0002-6320-0080Meliha Bašić2https://orcid.org/0009-0003-4021-8223Zorica Bozhinovska Lazarevska3https://orcid.org/0000-0002-9074-0365Sandra Damijan4https://orcid.org/0000-0003-1846-0294Nikolina Dečman5https://orcid.org/0000-0001-5167-4070Ivan Dionisijev6https://orcid.org/0000-0001-5986-3343Olga Grzybek7https://orcid.org/0000-0002-0766-784XGina Raluca Gușe8https://orcid.org/0000-0001-5424-3364Ana Lalević Filipović9https://orcid.org/0000-0002-8374-8238Mustafa Oğuz10https://orcid.org/0000-0003-2017-4000Ivana Perica 11https://orcid.org/0000-0001-8395-5096Metka Tekavcic12https://orcid.org/0009-0006-0821-2878Elena Turuianu 13https://orcid.org/0000-0001-8483-478XSavka Vuckovic Milutinovic14https://orcid.org/0000-0003-1065-0683The Bucharest University of Economic Studies, RomaniaDokuz Eylul University, TurkeyUniversity of Sarajevo, Bosnia and HerzegovinaSs. Cyril and Methodius University in Skopje, North MacedoniaUniversity of Ljubljana, SloveniaUniversity of Zagreb, CroatiaSs. Cyril and Methodius University in Skopje, North MacedoniaUniversity of Economics in Katowice, PolandBucharest University of Economic Studies, RomaniaUniversity of Montenegro, MontenegroBalıkesir University, TurkeyUniversity of Split, CroatiaUniversity of Ljubljana, SloveniaBucharest University of Economic Studies, RomaniaUniversity of Belgrade, SerbiaThis paper has investigated the role that universities may play in shaping a sustainabilityoriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective accountants in nine countries in Central and Eastern Europe was statistically analysed. This geographical area is largely ignored in the literature. By applying principal component analysis and cluster analysis, the paper documented that universities play a significant role in raising the interest of future accountants in sustainability matters, alongside other stakeholders and the societal and institutional factors. Exposure to sustainability-related activities also helps shape this new identity of future accountants, in conjunction with other education enablers, which should encourage universities to open their curriculum to such matters. https://www.amfiteatrueconomic.ro/temp/Article_3446.pdfsustainabilityaccounting professionprofessional identityuniversitiescentral and eastern europe
spellingShingle Cătălin-Nicolae Albu
Çağnur Balsari
Meliha Bašić
Zorica Bozhinovska Lazarevska
Sandra Damijan
Nikolina Dečman
Ivan Dionisijev
Olga Grzybek
Gina Raluca Gușe
Ana Lalević Filipović
Mustafa Oğuz
Ivana Perica
Metka Tekavcic
Elena Turuianu
Savka Vuckovic Milutinovic
Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
Amfiteatru Economic
sustainability
accounting profession
professional identity
universities
central and eastern europe
title Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
title_full Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
title_fullStr Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
title_full_unstemmed Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
title_short Educating Accountants with a Sustainability-Oriented Professional Identity in Central and Eastern Europe
title_sort educating accountants with a sustainability oriented professional identity in central and eastern europe
topic sustainability
accounting profession
professional identity
universities
central and eastern europe
url https://www.amfiteatrueconomic.ro/temp/Article_3446.pdf
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