Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen
Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition,...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Research Management Institute (RMI)
2009
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/13077/ |
| _version_ | 1848803233509670912 |
|---|---|
| author | Abdullah, Salina Loo, Ern Chen |
| author_facet | Abdullah, Salina Loo, Ern Chen |
| author_sort | Abdullah, Salina |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003).
SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards
SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on
the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus. |
| first_indexed | 2025-11-14T21:35:59Z |
| format | Article |
| id | uitm-13077 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:35:59Z |
| publishDate | 2009 |
| publisher | Research Management Institute (RMI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-130772016-06-30T00:37:58Z https://ir.uitm.edu.my/id/eprint/13077/ Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen smrj Abdullah, Salina Loo, Ern Chen Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus. Research Management Institute (RMI) 2009 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13077/1/AJ_SALINA%20ABDULLAH%20SMRJ%2009%201.pdf Abdullah, Salina and Loo, Ern Chen (2009) Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen. (2009) Social and Management Research Journal (SMRJ) <https://ir.uitm.edu.my/view/publication/Social_and_Management_Research_Journal_=28SMRJ=29.html>, 6 (2). pp. 51-69. ISSN 1675-7017 https://smrj.uitm.edu.my/ |
| spellingShingle | Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements Abdullah, Salina Loo, Ern Chen Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen |
| title | Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen |
| title_full | Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen |
| title_fullStr | Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen |
| title_full_unstemmed | Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen |
| title_short | Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen |
| title_sort | gender and belief factors on attitude towards social and environmental accounting (sea) / salina abdullah and loo ern chen |
| topic | Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements |
| url | https://ir.uitm.edu.my/id/eprint/13077/ https://ir.uitm.edu.my/id/eprint/13077/ |