Sustainability of Education Process in Higher Education

Authors

  • Rina Karlina Fiscal Policy Office, Ministry of Finance
  • Mayla Khoiriyah Accounting Department, Faculty of Economics, Universitas Riau

DOI:

https://doi.org/10.26740/jaj.v13n1.p56-68

Keywords:

Sustainability, Higher Education, Tensions, Accounting Education

Abstract

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

Aguguom, T. A., Ajayi, A., & Dare, O. E. (2020). Covid-19 And Accounting Education In Sub-Sahara. 8 (3)., 1-11.

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

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

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).

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Published

2021-09-30

How to Cite

Karlina, R., & Khoiriyah, M. (2021). Sustainability of Education Process in Higher Education. AKRUAL: Jurnal Akuntansi, 13(1), 56–68. https://doi.org/10.26740/jaj.v13n1.p56-68
Abstract views: 279 , PDF Downloads: 330

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