Environmental Sensitivity of Business School Students and Their Attitudes Towards Social and Environmental Accounting

Abstract

The aim of the present research is threefold: firstly, to investigate the environmental values of Business Administration and Accounting (BAA) students, secondly to explore their views on environmental education and thirdly to examine students’ attitudes towards social and environmental accounting (SEA). Data was collected by using a questionnaire distributed to the students of the Department of Business Administration and the Department of Accounting and Finance (BAA) of the University of West Attica. Results showed that students are environmentally sensitive. Environmental interest is found to be related to students’ perceptions of the importance of environmental education. Students have limited knowledge of the scope of SEA although they expressed their strong interest to learn more about this new accounting area acknowledging at the same time the important role of accountants in informing society about issues related to the environmental footprint of businesses.