Accounting students' awareness and perceptions of sustainable business practices: A descriptive-correlational study

Abstract

This study explored the level of awareness of sustainable business practices among accounting students at Divine Word College of Laoag, Laoag City, Ilocos Norte, Philippines. A quantitative-descriptive correlational design was used to gather data through a structured survey from 161 BS Accountancy and BS Management Accounting students. The student profile was analyzed in terms of frequency and percentage, while the degree of seriousness of problems encountered and level of awareness about sustainable business practices were measured by means. In addition, some relationships between the students' profiles, perceived barriers, and awareness were examined through Pearson's r correlation and ANOVA.

The findings indicated that, on the whole, students' awareness is high, with environmental considerations rated highest, followed by economic and social dimensions. However, moderate educational exposure and engagement suggest a gap between theoretical understanding and practical application. Statistical analysis showed significant relationships between degree program and year level with both awareness and perceived barriers, whereas age and sex showed no significant influence, highlighting the importance of structured academic exposure over personal demographics.

The study concluded that accounting students at Divine Word College of Laoag are generally aware of sustainable business practices, especially environmental stewardship, with awareness influenced more by program and year level than by age or sex. However, knowledge is largely theoretical due to limited curriculum integration, few real-life examples, and constrained faculty expertise. Enhancing curriculum and providing practical learning experiences can better prepare students to apply sustainability principles responsibly in their future careers.

The study concludes that academic exposure and curriculum integration have a very significant effect on enhancing the sustainability awareness of accounting students. It also prescribes the integration of sustainability-focused courses, opportunities for experiential learning, and increased faculty training to equip future accountants with the knowledge, skills, and ethical responsibility necessary to effectively contribute toward sustainable development goals.