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,...

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Main Authors:	Abdullah, Salina, Loo, Ern Chen
Format:	Article
Language:	English
Published:	Research Management Institute (RMI) 2009
Subjects:	Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Online Access:	http://ir.uitm.edu.my/id/eprint/13077/ http://ir.uitm.edu.my/id/eprint/13077/1/AJ_SALINA%20ABDULLAH%20SMRJ%2009%201.pdf

id	uitm-13077
recordtype	eprints
spelling	uitm-130772016-06-30T00:37:58Z http://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 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 http://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. Social and Management Research Journal, 6 (2). pp. 51-69. ISSN 1675-7017
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Managerial accounting Balance sheet. Financial statements. Corporation reports. Including pro forma statements
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
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.
format	Article
author	Abdullah, Salina Loo, Ern Chen
author_facet	Abdullah, Salina Loo, Ern Chen
author_sort	Abdullah, Salina
title	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_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_sort	gender and belief factors on attitude towards social and environmental accounting (sea) / salina abdullah and loo ern chen
publisher	Research Management Institute (RMI)
publishDate	2009
url	http://ir.uitm.edu.my/id/eprint/13077/ http://ir.uitm.edu.my/id/eprint/13077/1/AJ_SALINA%20ABDULLAH%20SMRJ%2009%201.pdf
first_indexed	2023-09-18T22:49:49Z
last_indexed	2023-09-18T22:49:49Z
_version_	1777417468553199616

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA) / Salina Abdullah and Loo Ern Chen

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