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All Journal Journal of Governance Risk Management Compliance and Sustainability
Salcedo, Arnold V.
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Environmental Science Social Sciences Other

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Towards a Sustainable Future: Promoting Sustainability, Sustainability Accounting and Reporting among Future Professional Accountants Salcedo, Arnold V.; Salcedo, CPA, Shane S.
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.51 KB) | DOI: 10.31098/jgrcs.v1i1.452

Abstract

While most of the sustainability studies focused are on areas of engineering and architecture, sustainability accounting and reporting are concepts that need to be introduced among people nowadays, specifically accountancy students, with the belief that the students today, will become the workforce and leaders of tomorrow. The study focused on promoting the various concepts among ninety-six (n=96) accountancy students who are in their terminal year. The students were subjected to a pre-test & post-test experimental design group with viewing video presentations on triple bottom-line, sustainability reporting, true cost accounting and a sample of Global Reporting Initiative Report (GRI) as intervention activities, that aimed to provide an overview and a level of understanding on the targeted concepts. Results show a significant difference on the level of awareness before and after the three concepts were introduced. The participants were willing to learn more about sustainability accounting while half of them would consider to enroll in a graduate program that specializes on leadership in a sustainable enterprise along with management courses concentrating on sustainability. As a conclusion, sustainability accounting and reporting in the Philippines, still has a long way to go and currently at its infancy stage before becoming a distinguished program or a course that will be embedded in the academic curricula or be fully recognized by businesses and industries from both national and local levels. The study can be further enhanced to include the level of commitment and motivation of students to such concepts.
Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession Salcedo, Arnold V.
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 1 (2021): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.222 KB) | DOI: 10.31098/jgrcs.v1i1.490

Abstract

CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs
Co-Authors Salcedo, CPA, Shane S.