Volume 18 Issue 1, April 2023

 

ARTICLE INFO
Article History:
Received: 7 April 2022
Accepted: 30 March 2023
Published: 30 April 2023

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 18 ISSUE 1
https://doi.org/10.24191/APMAJ.V18i1-02


Accountable Behavior Towards Sustainable Development: The Role of Knowledge and Attitude of University Graduates

Norlaila Md Zin1, Eley Suzana Kasim1,2*, Nur ‘Iishah Mohamed Azmi3, Ahmed Abdullah Saad Al-Dhubaibi4 and Nurazilah Zainal5

1Faculty of Accountancy, Universiti Teknologi MARA Kampus Seremban, Negeri Sembilan, Malaysia

2Accounting Research Institute (HICoE), Universiti Teknologi MARA Shah Alam, Malaysia

3Universiti Kuala Lumpur

4College of Business Administration, Prince Sattam bin Abdulaziz University, Arabia

5Faculty of Business and Management, Universiti Teknologi MARA Kampus Seremban, Negeri Sembilan, Malaysia

 
ABSTRACT

Although many studies have examined sustainability from the organisational corporate viewpoint, limited studies have focussed on the role of individual accountable behaviour in supporting sustainable development agenda. Studies have shown that knowledge and attitude of individuals are essential requirement to achieve sustainable development. However, little is known on how university graduates’ knowledge and attitude contribute to accountable behaviour. Given that university graduates are viewed as agents of change, this study aimed to examine the effect of knowledge and attitude on their accountable behaviour. This study collected data through quantitative survey involving 385 university graduates from various universities in Malaysia. To gain a deeper understanding of the research issues and to follow up on the queries of the open-ended survey, we conducted qualitative interviews with five university graduates. The outcome revealed that both knowledge and attitude significantly influenced accountable behaviour towards sustainable development. These findings add to the body of knowledge founded on Malaysia’s reality as a developing nation seeking to advocate sustainable development.

Keywords: sustainability, sustainable development, knowledge, attitude, accountable behaviour, university graduates

* Corresponding Author: Eley Suzana Kasim. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.