Sustainability of Education Process in Higher Education
DOI:
https://doi.org/10.26740/jaj.v13n1.p56-68Keywords:
Sustainability, Higher Education, Tensions, Accounting EducationAbstract
The purpose of this study is to analyzed tensions faced by higher education in integrating sustainability into their curriculum, practices and policies during COVID-19 outbreak especially in accounting education. As we know, higher education has an important role in implementing economic, social, and environmental dimensions simultanously. During this pandemic, higher education gets greater tensions in integrating sustainability. This research used qualitative descriptive approach and single case study with several unit of analysis. This research begins with a study of sustainability integration that has been internalized in institutions, analyzing tensions faced by higher education and strategies to mitigate these tensions. We used Riau University and Polythecnic of State Finance STAN as our samples. We found that sustainability integration through curriculum, practices and policies in higher education is not fully implemented. Furthermore, while implementing sustainability higher education faces some tensions at level, change and context dimensions according to framework developed by Hahn et al, (2014). During this COVID-19 pandemic, Higher Education faces greater tensions to integrate sustainability into their curriculum, practices and policies. To mitigate those tensions, they can utilize acceptance and resolution strategies according to their respective needs and consequences
References
Adnan, M., & Anwar, K. (2020). Online Learning Amid the COVID-19 Pandemic: Students’ Perspectives. Journal of Pedagogical Sociology and Psycholog, 2(1), 2–8.
Aguguom, T. A., Ajayi, A., & Dare, O. E. (2020). Covid-19 And Accounting Education In Sub-Sahara. 8 (3)., 1-11.
Aleixo, A. M., Azeiteiro, U. M., & Leal, S. (2017). Un decade of education for sustainable development: perceptions of higher education institution’s stakeholders. World Sustainability Series, 417–428.
Bansal, P. (2003). From issues to actions: The importance of individual concerns and organizational values in responding to natural environmental issues. Organization Science, 14(5), 510–527.
Bawono, I. R., Setyadi, E., & Hamid, S. A. (2020). Work motivation effect on state civil apparatus performance during WFH with discipline variable. Jurnal Akuntansi, 11(2), 110–121.
Crawford, J., Butler-henderson, K., Rudolph, J., Malkawi, B., Glowatz, M., Magni, P., & Lam, S. (2020). Journal of Applied Learning & Teaching COVID-19: 20 countries’higher education intra-period digital pedagogy responses. 3(1).
Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Corporate Environmental Responsibility, 213–224
Figueredo, F. R., & Tsarenko, Y. (2013). Is ―being green‖ a determinant of participation in university sustainability initiatives? International Journal of Sustainability in Higher Education, 14(3), 242–253.
Figueiró, P. S., & Raufflet, E. (2015). Sustainability in higher education: A systematic review with focus on management education. Journal of Cleaner Production, 106, 22–33.
Gustafsson, J. (2017). Single case studies vs. multiple case studies: A comparative study. Academy of Business, Engineering and Science Halmstad University, Sweden, 1–15.
Hahn, T., Pinkse, J., Preuss, L., & Figge, F. (2014). Tensions in Corporate Sustainability: Towards an Integrative Framework. Journal of Business Ethics, 127(2), 297–316.
Hamid, S., Ijab, M. T., Sulaiman, H., Md. Anwar, R., & Norman, A. A. (2017). Social media for environmental sustainability awareness in higher education. International Journal of Sustainability in Higher Education, 18(4), 474–491
Khan, T. (2013). Sustainability accounting courses, Talloires Declaration and academic research. International Journal of Sustainability in Higher Education, 14(1), 42–55.
Lattu, A., & Cai, Y. (2020). Tensions in the Sustainability of Higher Education—the Case of Finnish Universities. Sustainability, 12(5), 1941.
Lozano, R., Lukman, R., Lozano, F. J., Huisingh, D., & Lambrechts, W. (2013). Declarations for sustainability in higher education: Becoming better leaders, through addressing the university system. Journal of Cleaner Production, 48, 10–19.
Menon, S., & Suresh, M. (2020). campus operations, and community engagements towards sustainability in higher education: a literature review. 21(5), 1015–1051.
Mohammadalizadehkorde, M., & Weaver, R. (2018). Universities as models of sustainable energy-consuming communities? Review of selected literature. Sustainability (Switzerland), 10(9), 1–17.
Murray, J. (2018). Student-led action for sustainability in higher education: a literature review. International Journal of Sustainability in Higher Education, 19(6), 1095–1110.
Pinkse, J., & Groot, K. (2015). Sustainable entrepreneurship and corporate political activity: Overcoming market barriers in the clean energy sector. Entrepreneurship Theory and Practice, 39(3), 633–654.
Sammalisto, K., Sundström, A., & Holm, T. (2015). Implementation of sustainability in universities as perceived by faculty and staff - A model from a Swedish university. Journal of Cleaner Production, 106(February 2018), 45–54.
Sibbel, A. (2009). Pathways towards sustainability through higher education. International Journal of Sustainability in Higher Education, 10(1), 68–82. https://doi.org/10.1108/14676370910925262
Swarnapali, R. (2017). Corporate sustainability: A Literature review. Journal for Accounting Researchers and Educators (JARE), 1(1), 1–16.
Announcement Letter No. 36962/MPK.A/HK/2020 Online Learning and Work From Home to Prevent Coronavirus Disease (COVID-19). Ministry of Education and Culture
Tesluk, P. E., Vance, R. J., & Mathieu, J. E. (1999). Examining Employee Involvement in the Context of Participative Work Environments. Group and Organization Management, 24(3), 271–299.
Toquero, C. M. (2020). Challenges and Opportunities for Higher Education amid the COVID-19 Pandemic: The Philippine Context. Pedagogical Research, 5(4),em0063.
UNESCO. (2005). International Implementation Scheme 2005. United Nations Decade of Education for Sustainable Development (2005-2014), 31.
Wals, A. E. J. (2013). Sustainability in higher education in the context of the UN DESD: a review of learning and institutionalization processes
Wu, Y. C. J., Shen, J. P., & Kuo, T. (2015). An overview of management education for sustainability in asia. International Journal of Sustainability in Higher Education, 16(3), 341–353.
Vaismoradi, M., Jones, J., Turunen, H., & Snelgrove, S. (2016). Theme development in qualitative content analysis and thematic analysis. Journal of Nursing Education and Practice, 6(5).
Zaharah, Kirilova, G. I., & Windarti, A. (2020). Dampak wabah virus corona terhadap kegiatan belajar mengajar di Indonesia. Salam: Jurnal Sosial Dan Budaya Syar’i, 7(3), 269–282.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 AKRUAL: Jurnal Akuntansi
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.