Albu, Ca alin-Nicolae e al.
A icle
Educa ing accoun an s wi h a sus ainabili y-o ien ed
p o essional iden i y in Cen al and Eas e n Eu ope
Am i ea u Economic
P o ided in Coope a ion wi h:
The Bucha es Uni e si y o Economic S udies
Sugges ed Ci a ion: Albu, Ca alin-Nicolae e al. (2025) : Educa ing accoun an s wi h a sus ainabili y-
o ien ed p o essional iden i y in Cen al and Eas e n Eu ope, Am i ea u Economic, ISSN 2247-9104,
The Bucha es Uni e si y o Economic S udies, Bucha es , Vol. 27, Iss. 70, pp. 830-848,
h ps://doi.o g/10.24818/EA/2025/70/830
This Ve sion is a ailable a :
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AE
Educa ing Accoun an s wi h a Sus ainabili y-O ien ed P o essional Iden i y
in Cen al and Eas e n Eu ope
830 Am i ea u Economic
EDUCATING ACCOUNTANTS WITH A SUSTAINABILITY-ORIENTED
PROFESSIONAL IDENTITY IN CENTRAL AND EASTERN EUROPE
Că ălin-Nicolae Albu1
*
, Çağnu Balsa i2, Meliha Bašić3,
Zo ica Bozhino ska Laza e ska4, Sand a Damijan5, Nikolina Dečman6,
I an Dionisije 7, Olga G zybek8, Gina Raluca Gușe9,
Ana Lale ić Filipo ić10 , Mus a a Oğuz11 , I ana Pe ica12 ,
Me ka Teka cic13 , Elena Tu uianu14 and Sa ka Vucko ic Milu ino ic15
1)9)14)Bucha es Uni e si y o Economic S udies, Romania; 2)Dokuz Eylul
Uni e si y, Tu key; 3)Uni e si y o Sa aje o, Bosnia and He zego ina; 4)7)Ss. Cy il
and Me hodius Uni e si y in Skopje, No h Macedonia; 5)13)Uni e si y o Ljubljana,
Slo enia; 6)Uni e si y o Zag eb, C oa ia; 8)Uni e si y o Economics in Ka owice,
Poland; 10)Uni e si y o Mon eneg o, Mon eneg o; 11)Balıkesi Uni e si y, Tu key;
12)Uni e si y o Spli , C oa ia; 15)Uni e si y o Belg ade, Se bia
Please ci e his a icle as:
Albu, C.N., Balsa i, Ç., Bašić, M., Bozhino ska
Laza e ska, Z., Damijan, S., Dečman, N., Dionisije , I.,
G zybek, O., Gușe, G.R., Lale ić Filipo ić, A., Oğuz, M.,
Pe ica, I., Teka cic, M., Tu uianu, E. and Vucko ic
Milu ino ic, S., 2025. Educa ing Accoun an s wi h a
Sus ainabili y-O ien ed P o essional Iden i y in Cen al
and Eas e n Eu ope. Am i ea u Economic, 27(70),
pp. 830-848.
DOI: h ps://doi.o g/10.24818/EA/2025/70/830
A icle His o y
Recei ed: 30 Ma ch 2025
Re ised: 9 May 2025
Accep ed: 11 June 2025
Abs ac
This pape has in es iga ed he ole ha uni e si ies may play in shaping a sus ainabili y-
o ien ed p o essional iden i y o accoun an s, which ep esen s an essen ial con ibu ion o
he pape . A sample o 713 answe s collec ed ia an online ques ionnai e-based su ey om
p ospec i e accoun an s in nine coun ies in Cen al and Eas e n Eu ope was s a is ically
analysed. This geog aphical a ea is la gely igno ed in he li e a u e. By applying p incipal
componen analysis and clus e analysis, he pape documen ed ha uni e si ies play a
signi ican ole in aising he in e es o u u e accoun an s in sus ainabili y ma e s, alongside
o he s akeholde s and he socie al and ins i u ional ac o s. Exposu e o sus ainabili y- ela ed
ac i i ies also helps shape his new iden i y o u u e accoun an s, in conjunc ion wi h o he
educa ion enable s, which should encou age uni e si ies o open hei cu iculum o such
ma e s.
*
Co esponding au ho , Că ălin-Nicolae Albu – e-mail: [email p o ec ed]
This is an Open Access a icle dis ibu ed unde he e ms o he C ea i e Commons
A ibu ion License, which pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in
any medium, p o ided he o iginal wo k is p ope ly ci ed. © 2025 The Au ho (s).
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
AE
Vol. 27 • No. 70 • Augus 2025 831
Keywo ds: sus ainabili y, accoun ing p o ession, p o essional iden i y, uni e si ies, Cen al
and Eas e n Eu ope
JEL Classi ica ion: M41, M42, Q56
In oduc ion
Sus ainabili y has become a majo conce n o businesses wo ldwide, occupying an
inc easingly impo an place in he mode n co po a e epo ing landscape. This phenomenon
has been accen ua ed as he numbe o ini ia i es o egula e sus ainabili y epo ing a he
Eu opean and in e na ional le els has inc eased. Due o in ensi ying demand o
sus ainabili y epo ing ha is anspa en and ele an o a ious s akeholde g oups,
sus ainabili y accoun ing has become a co e componen o co po a e epo ing (Ayinla e al.,
2024). The ole o accoun an s has expanded o inco po a e sus ainabili y conside a ions
alongside adi ional inancial expe ise, a change ha is expec ed o in luence hei
p o essional iden i y (B oua d e al., 2017).
The opic o accoun an s’ p o essional iden i y o ma ion is o in e es in educa ion li e a u e
(Reissne and A mi age-Chan, 2024). Thus, he ole o ac o s such as p o essional
associa ions, i ms, go e nmen s, and socie al s akeholde s in shaping he p o essional
iden i y o accoun an s has been add essed (B oua d e al., 2017). In addi ion o hese ac o s,
he p o essional iden i y o accoun an s is also cons uc ed in uni e si ies, h ough li elong
lea ning, p o essional aining, and con inuing de elopmen p og ammes. This p ocess
equi es o e coming s uc u al challenges, such as he limi ed inancial esou ces alloca ed
o aining acul y and he de elopmen o eaching ma e ials on sus ainabili y.
The in eg a ion o sus ainabili y aspec s in o accoun ing educa ion is conside ed insu icien
(Jo ge, Peña and de los Reyes, 2017; O hman and Amee , 2024), bu necessa y (Khan, 2013)
and po en ially ans o ma i e, as i equips s uden s wi h he skills needed o add ess complex
social, en i onmen al, and economic challenges (Cho and Cos a, 2024). The e is an expe ise
gap in his espec (Dumi u e al., 2017; K asodomska, Michalak and Świe la, 2020), which
highligh s he need o di e si y accoun an s’ p o essional skills. In his ega d, uni e si ies
a e expec ed o in eg a e sus ainabili y in o hei cu icula (Khan, 2013), and accoun ing
p og amess a e di ec ly conce ned by his de elopmen (G ay and Collison, 2002; Thomson
and Bebbing on, 2004).
Despi e an eme ging li e a u e on accoun an s’ in ol emen in sus ainabili y- ela ed
ac i i ies, he ole o uni e si ies in shaping he p o essional iden i y o accoun an s in
ela ion o sus ainabili y is s ill insu icien ly explo ed. Thus, he objec i e o his pape is o
p o ide e idence on he ole o uni e si ies and o he ac o s in shaping he sus ainabili y-
o ien ed p o essional iden i y o accoun an s in Cen al and Eas e n Eu opean (CEE)
coun ies. A ques ionnai e-based su ey was adminis e ed o s uden s en olled in accoun ing
and accoun ing- ela ed p og ammes in 11 uni e si ies ac oss nine CEE coun ies. This
compa a i e su ey gi es a wide pe spec i e on he ma e s unde in es iga ion han single-
coun y s udies (in line wi h Albu e al., 2024). A numbe o 713 esponses we e s a is ically
analysed, and uni e si ies we e pe cei ed o play an equally impo an ole in shaping he
sus ainabili y- ela ed p o essional iden i y o p ospec i e accoun an s as socie al and
p o essional s akeholde s. The pape also add esses he enabling ac o s and ba ie s o
AE
Educa ing Accoun an s wi h a Sus ainabili y-O ien ed P o essional Iden i y
in Cen al and Eas e n Eu ope
832 Am i ea u Economic
inco po a ing mo e sus ainabili y opics in o accoun ing educa ion. Finally, he c ea ion o a
sus ainabili y- ela ed p o essional iden i y o accoun an s and i s d i e s we e add essed.
The a icle is s uc u ed as ollows: he i s sec ion is a li e a u e e iew on he bidi ec ional
ela ionship be ween accoun ing educa ion and sus ainabili y, and he p o essional iden i y
o accoun an s in ela ion o sus ainabili y, and he ole o a ious s akeholde s in c ea ing
his iden i y. The second sec ion ou lines he esea ch me hodology, desc ibing he da a
collec ion p ocess and he ins umen s ha we e used. The hi d sec ion discusses he pape ’s
indings. The las sec ion p esen s he conclusions o he s udy, he esea ch limi a ions, and
some di ec ions o u u e esea ch.
1. Li e a u e e iew
1.1. P o essional iden i y o accoun an s a ound sus ainabili y issues
Recen esea ch on sus ainabili y accoun ing highligh s i s c ucial ole in mode n co po a e
epo ing, emphasising he in eg a ion o sus ainabili y accoun ing in o adi ional inancial
p ac ices. This shi e lec s he g owing ecogni ion ha businesses mus accoun o hei
b oade en i onmen al, social, and go e nance impac s o ensu e long- e m sus ainabili y and
s akeholde us . The adop ion o comp ehensi e sus ainabili y epo ing amewo ks was
linked o imp o ed co po a e epu a ion, ope a ional e iciency, and s akeholde engagemen
(He emans, Naza i and Mahmoudian, 2016).
The g owing p ominence o sus ainabili y accoun ing e lec s inc easing in es o , consume ,
and egula o y demands o anspa en non- inancial epo ing, ye he lack o s anda dised
measu emen and epo ing me hods poses a challenge o bo h businesses and s akeholde s
(Fage s öm, Ha wig and Cunningham, 2017; Gil-Ma ín e al., 2022). Thus, accoun ing has
ansi ioned om ansac ion eco ding o a key ole in sus ainabili y, wi h epo ing now
cen al o business s a egy (Bebbing on e al., 2021). This ans o ma ion no only ede ines
epo ing amewo ks, bu also in luences he skills and esponsibili ies o accoun an s. As
accoun an s in eg a e inancial and non- inancial da a, his shi is expec ed o in luence hei
p o essional iden i y (B oua d e al., 2017). Thei ole is expanding o inco po a e
sus ainabili y conside a ions along wi h adi ional inancial expe ise. Accoun an s need
ad anced cogni i e, emo ional, social, digi al, and mo al in elligence o na iga e he
complexi ies o non- inancial epo ing and sus ainable de elopmen (O , 2023).
This expanded ole highligh s he accoun ing p o ession’s esponsibili y in os e ing
sus ainable business p ac ices while main aining accoun abili y and us . This di ec ion is
p omo ed by some P o essional Accoun ancy O ganiza ions (PAOs) (e.g., ACCA, 2024), ha
unde sco e accoun an s' i al ole in non- inancial epo ing. As accoun an s’ oles expand,
PAOs play a c ucial ole in de ining hei iden i y h ough educa ion, ce i ica ion, and he
egula ion o aining and e hics co e age. Besides he socie al expec a ions and PAOs’
suppo , he p o essional accoun an s’ iden i y is in luenced by uni e si ies, which is
pa icula ly he case o p ospec i e accoun an s, being educa ed in an en i onmen
acknowledging he impo ance o sus ainabili y. Howe e , ou da ed cu icula in accoun ing
educa ion, inconsis encies in sus ainabili y s anda ds ac oss ju isdic ions, and esis ance om
adi ional accoun ing i ms migh c ea e ba ie s o e ec i e in eg a ion o sus ainabili y
issues. This aises he ques ion o whe he sus ainabili y is being meaning ully in eg a ed in o
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
AE
Vol. 27 • No. 70 • Augus 2025 833
accoun an s’ p o essional iden i y o i adi ional inancial expe ise con inues o domina e
(Wa en and Pa ke , 2009).
1.2. Role o s akeholde s in iden i y o ma ion
P o essional iden i y o ma ion is a complex endea o , subjec o mul iple in luences.
B oua d e al. (2017) p opose a comp ehensi e amewo k o accoun an s’ iden i y
o ma ion, highligh ing he in luence o PAOs, i ms, go e nmen s, and socie al
s akeholde s. Acco ding o his amewo k, go e nmen s play a key ole in shaping iden i y
h ough egula ion and exclusi e p ac ice igh s. Mo eo e , PAOs con ibu e o he
de elopmen o he accoun an s’ p o essional iden i y by se ing e hical s anda ds (Da enpo
and Dellapo as, 2009) and suppo ing con inuing p o essional de elopmen (Du , Hancock
and Ma io , 2020). They also play an impo an ole in c oss-na ional egula ion and policy
(Suddaby, Coope and G eenwood, 2007), p omo e he globalisa ion o he p o ession,
ini ia e he socialisa ion o u u e accoun an s, and engage wi h socie y o ein o ce
p o essional alues (Pica d, Du oche and Gend on, 2014; Neal e al., 2024). Accoun ing
i ms se e as an impo an an icipa o y socialisa ion mechanism in iden i y o ma ion
(Ko nbe ge , Jus esen and Mou i sen, 2011), whe e accoun ing s anda ds a e applied and pu
in o p ac ice, and p o essional iden i ies a e bo h o med and ans o med. Employe s also
in luence accoun an s’ iden i ies h ough wo kplace expe iences, o ganisa ional cul u e and
aining (Hamil on, 2013), as well as in e ac ions wi h di e en clien s and p o essional
ne wo ks and p ac ices (Ko nbe ge , Jus esen and Mou i sen, 2011; Mu phy, 2017). O he
p o essions can also ede ine he iden i y o accoun an s, as hey can b ing mo e comme cial
alues o he p o ession ha can mo e hem om accoun ing in a na ow sense o business
ad iso y se ices (Malsch and Gend on, 2013).
Uni e si ies, al hough o e looked in B oua d e al.’s (2017) amewo k, play a undamen al
ole in accoun an s’ iden i y o ma ion by p o iding echnical accoun ing skills o
employmen in accoun ing (De Lange, Jackling and Gu , 2006; Jackling and De Lange, 2009)
and by de eloping hei social iden i y, as well as p o essional cha ac e and adap abili y
(Sebele-Mpo u, 2024). Beyond uni e si ies, iden i y de elopmen con inues h ough li elong
lea ning, p o essional aining, and con inuous de elopmen p og ammes (Hamil on, 2013;
Mu phy, 2017), which a e essen ial o accoun an s o emain ele an in an e e -e ol ing
p o ession. As socie al aspec s (images and s e eo ypes) change, he p o ession esponds by
add essing hese pe cep ions and ensu ing ha i is in line wi h cu en business and socie al
needs (B oua d e al., 2017). Consequen ly, social aspec s in luence accoun an s’ iden i y and
hei in e ac ions wi h socie y.
1.3 Sus ainabili y in accoun ing educa ion
The in eg a ion o sus ainabili y in o accoun ing educa ion has gained momen um,
pa icula ly ollowing he Uni ed Na ions Decade o Educa ion o Sus ainable De elopmen
(2005-2014), which emphasised embedding sus ainabili y p inciples ac oss all le els o
educa ion (Uni ed Na ions Educa ional, Scien i ic and Cul u al O ganiza ion, 2014).
Uni e si ies, as key ins i u ions, a e expec ed o inco po a e sus ainabili y in o hei cu icula
(Sego ia and Galang, 2002; Khan, 2013; De Sil a and Nilipou , 2024). Sus ainabili y
accoun ing educa ion is ans o ma i e, equipping s uden s wi h he skills o add ess complex
social, en i onmen al, and economic challenges (Cho and Cos a, 2024). Ye , and despi e
g owing ecogni ion, he in eg a ion o sus ainabili y in o accoun ing educa ion emains
AE
Educa ing Accoun an s wi h a Sus ainabili y-O ien ed P o essional Iden i y
in Cen al and Eas e n Eu ope
834 Am i ea u Economic
inconsis en and o en supe icial (Jo ge, Peña and de los Reyes, 2017; De Sil a and Nilipou ,
2024). Many accoun ing p og ammes ocus na owly on echnical aspec s such as inancial
epo ing, neglec ing b oade sus ainabili y concep s such as ecological sys ems, business
e hics, and alues (G ay and Collison, 2002; O hman and Amee , 2024). This disc epancy
has been obse ed e en in some se ings whe e sus ainabili y epo ing is equi ed, bu
accoun ing educa ion lacks comp ehensi e co e age o sus ainabili y opics (Boulianne,
Keddie and Pos ai e, 2018).
To add ess hese gaps, schola s ad oca e e ising accoun ing cu icula o include
sus ainabili y- ela ed compe encies, such as e hical easoning, s akeholde engagemen , and
en i onmen al impac assessmen (G ay and Collison, 2002; Thomson and Bebbing on,
2004; Lungu, Ca aiani and Dascălu, 2014). This equi es a shi om con en ional
ins uc ional me hodologies owa d mo e in e disciplina y and expe ien ial app oaches, such
as eal-li e case s udies and g oup ac i i ies, which p omo e c i ical hinking and he p ac ical
applica ion o sus ainabili y concep s (McPhail, 2001). Ne e heless, sus ainabili y educa ion
is equen ly ega ded as an elec i e o supplemen a y componen o he cu iculum, a he
han being inco po a ed as a undamen al elemen (Owen, 2007; Jo ge, Peña and de los
Reyes, 2017). This unde sco es he need o a mo e sys ema ic app oach o cu iculum
de elopmen , aligning wi h global sus ainabili y goals, and p epa ing s uden s o he
changing demands o he p o ession (Bebbing on and Thomson, 1996; F anco e al., 2019).
Pe sonal alues ac as a mo i a o o s uden s' engagemen in sus ainabili y- ela ed ac i i ies
(Imb ișcă and Toma, 2020). S uden s who see he impo ance o hese ac i i ies a e mo e
likely o emb ace sus ainabili y educa ion and apply i p o essionally (Chulián, 2011;
Shepha d and Fu na i, 2012; Ranga ajan and Joshi, 2019; Lohbe ge and B aun, 2022;
Hyy inen e al., 2023). Howe e , a disconnec be ween educa ion and indus y needs pe sis s,
as accoun an s o en p io i ise inancial conce ns o e sus ainabili y, especially in small and
medium-sized en e p ises (De Sil a and Nilipou , 2024; K asodomska, Za zycka and
Zieniuk, 2024). Uni e si ies mus add ess his gap by in eg a ing sus ainabili y me ics,
s akeholde engagemen , and ma e iali y assessmen s in o cu icula (Cho and Cos a, 2024).
Howe e , challenges con inue o pe sis , despi e he egula o y and business expec a ions o
uni e si ies o inco po a e sus ainabili y in educa ion. The limi ed inancial esou ces hinde
in es men s in acul y aining, cou se de elopmen , and eaching ma e ials ocused on
sus ainabili y (Chulián, 2011; B oua d e al., 2017; Boulianne, Keddie and Pos ai e, 2018).
The lack o comp ehensi e ins uc ional ma e ials, such as ex books and case s udies, u he
complica es he e ec i e eaching o sus ainabili y opics (Khan, 2013; Bo es, Low and
Chapman, 2014). Mo eo e , o e c owded cu icula, wi h a s ong ocus on adi ional
accoun ing opics, lea e li le oom o sus ainabili y cou ses (Owen, 2007; Jo ge, Peña and
de los Reyes, 2017). These challenges a e compounded by he pe cep ion ha sus ainabili y
is a niche a ea a he han a co e compe ency o accoun an s (Owen, 2007; Boulianne,
Keddie and Pos ai e, 2018).
To conclude, he li e a u e on sus ainabili y educa ion and in eg a ion o sus ainabili y in o
accoun an s’ wo k is eme ging, bu he esul s emain a he disconnec ed. Mo eo e , s udies
gene ally co e one coun y and, in many cases, de eloped coun ies, making unde s anding
o he accoun ing p o ession incomple e. In his con ex , his s udy is explo a o y, and
add esses he ollowing esea ch ques ions: Does he p o essional iden i y o p ospec i e
accoun an s in eg a e sus ainabili y issues? Wha is he ole o uni e si ies in ela ion o he
o he ele an s akeholde s in he o ma ion o sus ainabili y-o ien ed accoun an s’
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 835
p o essional iden i y? To wha ex en is sus ainabili y included in uni e si y educa ion, and
wha a e he enable s o and ba ie s o his in eg a ion?
2. Resea ch me hodology
Fo his pape , da a has been collec ed by adminis e ing a ques ionnai e-based su ey, an
app op ia e me hod o in es iga e p o essional iden i y and o elici he s uden s’ iews on
sus ainabili y- ela ed ma e s (e.g., Hamil on, 2013; K asodomska, Michalak and Świe la,
2020). The su ey has he ad an age o allowing o a b oade analysis ac oss a wide
geog aphical a ea, while i may be subjec o ina en i eness isk. The e o e, ollowing
Gumme , Roßmann and Silbe (2021), an ins uc ed esponse i em o deal wi h
ina en i eness bias was included in he su ey, as a obus ness es . Simila o mos s udies
in accoun ing and on accoun ing s uden s and p o essionals, he ques ionnai e is
con enience-based (and he e o e i is a he an opinion su ey).
Responden s a e s uden s en olled in he bachelo , g adua e, and PhD cycles in accoun ing
and accoun ing- ela ed p og ams (i.e., inancial managemen , inancial analysis, business
wi h a ocus on accoun ing, audi ing, e c.) o 11 uni e si ies loca ed in nine coun ies in CEE
(lis ed in alphabe ical o de ): Bosnia and He zego ina, C oa ia, Mon eneg o, No h
Macedonia, Poland, Romania, Se bia, Slo enia, and Tu key. The i s eigh coun ies a e
gene ally included in he CEE egion, while Tu key was added o i s close geog aphical
p oximi y and egional impo ance. The su ey was p e es ed on 10 s uden s en olled in inal
yea s o hei s udies a he Bucha es Uni e si y o Economic S udies, which esul ed in
mino adjus men s o he ques ions.
The su ey was adminis e ed in bo h each o he na ional languages o he nine coun ies and
in English only o in e na ional s uden s s udying in he a ge ed uni e si ies. Only 19
answe s we e ecei ed in English, and hey we e in eg a ed wi h he answe s ob ained in
na ional languages o he analyses. The ques ionnai e comp ised 13 closed-ended ques ions
(including demog aphic ones) and one open ques ion in i ing esponden s o indica e aspec s
ha could ha e been o e looked in he su ey. The ques ions add essed he ollowing opics:
ea u es pe aining o accoun an s’ p o essional iden i y; ac o s in luencing his iden i y;
ex en , impo ance, enable s and ba ie s o sus ainabili y educa ion in uni e si ies.
The su ey was adminis e ed online ia Google Fo ms be ween 17 Decembe 2024 and 7
Feb ua y 2025, o allow o di e en academic yea s uc u es among he a ge ed
ins i u ions. No signi ican s a is ical di e ence was obse ed be ween he i s and las 10
esponses ecei ed o each coun y ( he las 10 being used as a p oxy o non- esponden s).
While he e is a low isk o non- esponse bias, he esul s pe ain o he uni e si ies ha we e
a ge ed, and gene alisabili y ac oss he en i e s uden popula ion is no claimed. These
uni e si ies a e, ne e heless, highly anked in hei ields and hei coun ies, and can be
assumed o be de ac o ep esen a i e o he CEE si ua ion. A o al numbe o 838 comple e
answe s we e ecei ed ac oss he en i e sample o coun ies. Howe e , 125 answe s (app ox.
15% o esponses) p o ided by esponden s who ailed he ina en i eness es ha e been
emo ed. Table no. 1 desc ibes he inal sample ha was analysed.
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Educa ing Accoun an s wi h a Sus ainabili y-O ien ed P o essional Iden i y
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836 Am i ea u Economic
Table no. 1. Demog aphic da a on esponden s
Coun y
No.
o
obs.
Gende
Educa ional Le el
Expe ience
Female
Male
Unde g adua e
G adua e
/PhD
None
Sho
Medium
Long
Bosnia and
He zego ina
87
61
26
19
68
7
28
9
43
C oa ia
108
93
15
29
79
43
21
23
21
Mon eneg o
52
42
10
3
49
12
12
7
21
No h
Macedonia
61
48
13
54
7
29
21
5
6
Poland
99
73
26
58
41
41
18
15
25
Romania
82
56
26
50
32
19
23
13
27
Se bia
83
61
22
18
65
23
22
11
27
Slo enia
50
39
11
17
33
16
7
21
6
Tu key
91
51
40
48
43
40
26
14
11
To al
713
524
189
296
417
230
178
118
187
The numbe o esponden s pe coun y anged om 50 (Slo enia) o 108 (C oa ia), wi h an
a e age numbe o 80 esponses pe coun y. Up o 60% o he esponden s a e g adua e
s uden s en olled in mas e ’s and PhD p og ams, whe eas he es o up o 40% a e en olled
in bachelo p og ams. This dis ibu ion o he educa ional le el migh also explain hei
expe ience le el in accoun ing p ac ice, wi h 2/3 o he sample ha ing some so o wo k
expe ience in accoun ing, o which app oxima ely 43% ha e a medium (pa - ime
employmen ) o long ( ull- ime employmen ) engagemen , and he es o app oxima ely 25%
being in ol ed in school-manda ed in e nships; only a hi d o he esponden s had no wo k
expe ience in accoun ing p ac ice wha soe e .
P elimina y es s we e conduc ed o check o po en ial bias in oduced in he answe s by
some coun ies (e.g., la ge ones). No signi ican bias was iden i ied. P incipal Componen
Analysis (PCA), clus e analysis, and Mann-Whi ney U es we e subsequen ly applied,
among o he s, o s a is ically analyse he da a.
3. Resul s and discussion
3.1. Di e ences in p o essional iden i y o accoun an s
To explo e he di e ences in p o essional iden i y, and he ex en o which p o essional
iden i y inco po a es sus ainabili y, clus e analysis was conduc ed on esponses when
pa icipan s we e asked o assess ag eemen on eigh s a emen s ela ed o he impac o
sus ainabili y on he accoun ing p o ession. Agglome a i e Hie a chical Clus e ing (AHC)
was applied, as he numbe o clus e s is no p e-speci ied. Based on he alues o he
Silhoue e and he Ha igan index, wo clus e s we e e ained (co esponding o he highes
alues o he indexes). Resul s a e epo ed in able no. 2.
Sus ainabili y Repo ing: Ca alys o O ganisa ional and P o essional Change
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Vol. 27 • No. 70 • Augus 2025 837
Table no. 2. Types o p o essional iden i y o p ospec i e accoun an s
I ems
Mean
o he
o e all
sample
(S . de .)
Types o p o essional
iden i y
Uni a ia e es
o equali y means
ac oss clus e s
Sus ainabili y-
o ien ed
T adi ional
F-
s a is ic
p- alue
Accoun an s can posi i ely
con ibu e o o ganisa ional
sus ainabili y agendas.
4.119
(0.863)
4.444
3.559
209.102
<0.0001
The cu en s a e o he plane
and socie y inc eases he in e es
in, and demand o sus ainabili y
accoun ing.
4.053
(0.954)
4.390
3.515
176.973
<0.0001
Sus ainabili y accoun ing,
epo ing and assu ance can
imp o e co po a e epo ing.
4.221
(0.802)
4.599
3.668
333.142
<0.0001
Sus ainabili y accoun ing,
epo ing and assu ance can
imp o e accoun an s’ o e all
s anding in socie y.
3.982
(0.971)
4.346
3.398
210.212
<0.0001
The e a e inc easing job
oppo uni ies in sus ainabili y
accoun ing.
3.540
(1.042)
3.872
3.007
138.793
<0.0001
Sus ainabili y epo ing en iches
accoun an s’ ca ee choices.
3.725
(1.048)
4.164
3.022
278.374
<0.0001
Inco po a ing sus ainabili y in o
he accoun ing p o ession is a
necessa y s ep in he e olu ion o
he p o ession.
3.971
(0.979)
4.506
3.113
654.806
<0.0001
Sus ainabili y accoun ing and
epo ing should be inhe en o
he accoun ing p o ession.
3.923
(1.031)
4.478
3.033
619.998
<0.0001
Numbe o obse a ions
713
439
274
No e: Table no. 2 epo s on he esponden s’ p o essional iden i y cha ac e is ics (assessed using
a 5-poin Like scale, whe e 1 = s ongly disag ee and 5 = s ongly ag ee). Mo eo e , he mean alues
o he wo clus e s iden i ied h ough AHC and he uni a ia e es o equali y means ac oss clus e s a e
epo ed.
Based on he mean alues ob ained o each i em, he clus e s we e named sus ainabili y-
o ien ed p o essional iden i y (439 esponden s, 61.57%) and adi ional p o essional iden i y
(274 esponden s, 38.43%), espec i ely. Acco dingly, esul s show how a signi ican g oup
o s uden s exhibi s an in e es owa d in eg a ing sus ainabili y issues in hei iden i y,
alongside adi ional inancial expe ise, as is expec ed in he cu en en i onmen (O ,
2023).
An in e es ing obse a ion is ha , ega dless o he inclusion in any o he wo clus e s,
esponden s awa ded he highes sco e o he belie ha sus ainabili y accoun ing, epo ing
and assu ance can imp o e co po a e epo ing ( he s a emen sco ed o e all he highes mean
alue o 4.221, wi h 4.599 o sus ainabili y-o ien ed p o essional iden i y and 3.668 o
adi ional p o essional iden i y, espec i ely). These indings a e consis en wi h s udies
documen ing he inc eased impo ance o sus ainabili y accoun ing and epo ing conside ing
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Educa ing Accoun an s wi h a Sus ainabili y-O ien ed P o essional Iden i y
in Cen al and Eas e n Eu ope
844 Am i ea u Economic
p o ide signi ican esul s. Fo example, while he coau ho s o his pape ha e p o ided
in o ma ion on he acc edi a ion s a us o he p og ammes en olling he s uden s who
answe ed his su ey, he analyses did no ca y in-dep h explana ions on he ole o ob aining
such acc edi a ion s a us. Besides acc edi a ion by na ional agencies, ob aining acc edi a ion
om in e na ional o na ional PAOs is e y impo an , a leas in some o he coun ies in he
CEE egion, and unde s anding mo e abou he impo ance o his p ocess on he o ma ion
o he accoun an s’ p o essional iden i y would p o e impo an .
This esea ch can be u he ex ended o in es iga e speci ic cases o uni e si ies and
p og ammes ha ha e inc eased he p opo ion o sus ainabili y- ela ed cou ses and ac ions
and he impac o such measu es on he in e es s o accoun an s in such opics, o in-dep h
in es iga ions o how p ospec i e accoun an s deal wi h sus ainabili y issues.
Ano he po en ially in e es ing a enue o u he esea ch is o explo e he c oss-coun y
di e ences ha mani es in he da a. Fo example, i would be in e es ing o explo e he high
a ia ion ha was ob ained be ween coun ies in espec o he p o essional iden i y o
p ospec i e accoun an s (be ween 30% and 75% o he esponden s exhibi a sus ainabili y-
ela ed p o essional iden i y). The impac o na ional measu es, pe cep ions o sus ainabili y,
and ins i u ional ac o s could be u he explo ed.
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