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Erscheinungsjahr: 
2025
Quellenangabe: 
[Journal:] Amfiteatru Economic [ISSN:] 2247-9104 [Volume:] 27 [Issue:] 70 [Year:] 2025 [Pages:] 830-848
Verlag: 
The Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
This paper has investigated the role that universities may play in shaping a sustainability-oriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective accountants in nine countries in Central and Eastern Europe was statistically analysed. This geographical area is largely ignored in the literature. By applying principal component analysis and cluster analysis, the paper documented that universities play a significant role in raising the interest of future accountants in sustainability matters, alongside other stakeholders and the societal and institutional factors. Exposure to sustainability-related activities also helps shape this new identity of future accountants, in conjunction with other education enablers, which should encourage universities to open their curriculum to such matters.
Schlagwörter: 
sustainability
accounting profession
professional identity
universities
Central and Eastern Europe
JEL: 
M41
M42
Q56
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