Social and Environmental Accounting and Student Choice: An Exploratory Research Note

Posted: 13 Oct 2000

See all articles by David Collison

David Collison

University of Dundee - Department of Accountancy & Business Finance

Rob Gray

University of Glasgow - Department of Accounting and Finance

David Owen

University of Sheffield - School of Management

C. D. Sinclair

University of Dundee

Lorna Stevenson

University of Dundee - School of Business

Abstract

This paper reports on an exploratory study across three universities which was intended to help inform us about why students make the options choices that they do. More particularly, why do students choose?or choose not?to take social and environmental accounting courses? Based upon a series of interviews, a survey was drawn up and applied across the three universities. The data analysis reveals that whilst many initial expectations were not incorrect, the reasons for student choice are more complex than social and environmental accounting teachers and researchers have tended to assume. This exploratory study points to a wider range of possible explanations for student choice that might be employed as foci in further work on why students do what they do.

JEL Classification: M40, M41

Suggested Citation

Collison, David J. and Gray, Rob and Owen, David L. and Sinclair, C. Donald and Stevenson, Lorna, Social and Environmental Accounting and Student Choice: An Exploratory Research Note. As published in Accounting Forum, Vol 24, No 2, June 2000. Available at SSRN: https://ssrn.com/abstract=232463

David J. Collison (Contact Author)

University of Dundee - Department of Accountancy & Business Finance ( email )

Dundee, Scotland DD1 4HN
United Kingdom
+44(0)1382 344857 (Phone)

Rob Gray

University of Glasgow - Department of Accounting and Finance ( email )

65-71 Southpark Avenue
Glasgow, Scotland G12 8LE
United Kingdom

David L. Owen

University of Sheffield - School of Management ( email )

9 Mappin Street
Sheffield, S1 4DT
United Kingdom

C. Donald Sinclair

University of Dundee ( email )

Dundee, Scotland DD1 4HN
United Kingdom

Lorna Stevenson

University of Dundee - School of Business ( email )

University of Dundee
1 Perth road
Dundee, Scotland DD1 4HN
United Kingdom

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