Interviews and Surveys

The study explores the perceptions of deans and academics associated with integrating sustainability education (SE) in business and accounting schools in Indian universities and management institutions. Using theories including Institutional Theory and Theory of Planned Behaviour (TPB), the study uses a mixed methods approach to understand these perceptions towards this approach. The first phase uses semi-structured interviews with business and accounting school deans from north Indian universities and management institutions; the thesis explores the issues and challenges associated with integrating sustainability education (SE) in accounting and business curricula in the Indian higher education sector. A qualitative research approach explores the differences in SE delivery between private and public institutions in India. An analysis of data from interviews with accounting deans from 22 public and 14 private institutions in northern India using an institutional theory perspective revealed that SE integration is nuanced, and market pressures determine the level of SE integration more than regulatory pressures. Public institutions lack the motivation and intent to integrate SE by designing updated curricula relevant to industry and the community. By contrast, market pressures generated by the profit-maximisation model have forced private institutions to integrate SE effectively. The findings emphasise the role of macro-level factors in integrating SE and offer theoretical, managerial and policy implications for improving the integration of SE in public sector universities at the macro and institutional levels. Specifically, the government needs to depoliticise appointments of senior academic leadership, and government funding bodies need to provide dedicated funds to promote SE integration in public institutions. In the second phase, the study examines how the direct and indirect factors of the extended theory of planned behaviour (TPB) relate to academics' intentions and actual behaviour towards implementing SE in business and accounting schools in Indian universities and management institutions. A current study used a questionnaire survey to understand the academic perspective of implementing SE in business and accounting schools. The quantitative analysis using an extended TPB model tested direct variables such as attitude (ATT), subjective norms (SN), perceived behavioural control (PBC), environmental consciousness and ethical consciousness. Indirect variables such as outcome beliefs (OB), outcome evaluation (OE), normative beliefs (NB), motivation to comply (MC), self-belief (SB), perceived external barriers (PEB) determined academic, behavioural intentions (BI) and actual behaviour (AB) towards implementing SE in business and accounting schools in Indian universities and management institutions with faculty members chosen as the target respondents. Furthermore, the study strives to understand and investigate the academic perspectives regarding two additional variables: environmental and ethical consciousness. The data analysis results from the structured equational modelling method (SEM) for the present research study indicated that all five TPB constructs, such as ATT, SN, PBC, environmental consciousness, and ethical consciousness, positively influence academic intentions and actual behaviour. The study contributes to the academic literature in business and accounting education and, more specifically, integrates SE into mainstream education. The study has implications for academics, administrators in higher education institutions, and policymakers. The findings may guide various stakeholders such as India's Universities Grants Commission (UGC), the All-India Council for Technical Education (AICTE), university administrations, government, industry, and others promoting SE in Indian universities. This is the first research study that applied institutional theory to understand the deans' perceptions and extended the TPB model to predict academic intentions and behaviour in integrating SE in developing Asian countries such as India.

本研究探讨了印度大学及管理院校中，商学院与会计学院融入可持续发展教育（Sustainability Education, SE）相关的院长及学术人员的认知。本研究采用制度理论（Institutional Theory）与计划行为理论（Theory of Planned Behaviour, TPB）等理论框架，运用混合研究方法，以理解学界对此类可持续发展教育融入举措的认知。第一阶段采用半结构化访谈法，访谈对象为印度北部大学及管理院校的商学院与会计学院院长；本研究探讨了印度高等教育领域在会计与商科课程中融入可持续发展教育所面临的各类问题与挑战。本研究通过质性研究方法，探究印度私立与公立院校在可持续发展教育授课模式上的差异。基于制度理论视角，对印度北部22所公立院校与14所私立院校的会计学院院长访谈数据进行分析后发现，可持续发展教育的融入过程存在细微差异，且市场压力比监管压力更能决定可持续发展教育的融入程度。公立院校缺乏通过设计贴合行业与社会需求的更新版课程来融入可持续发展教育的动机与意愿。与之形成对比的是，以利润最大化为核心的市场压力迫使私立院校高效融入可持续发展教育。研究结果强调了宏观层面因素在可持续发展教育融入过程中的作用，并为宏观及院校层面提升公立院校的可持续发展教育融入度提供了理论、管理与政策层面的启示。具体而言，政府需推动学术高层任免去政治化，政府资助机构应设立专项经费以推动公立院校的可持续发展教育融入工作。第二阶段，本研究考察了拓展版计划行为理论（Extended Theory of Planned Behaviour, TPB）的直接与间接因素，如何与印度大学及管理院校商学院与会计学院的学术人员实施可持续发展教育的意愿及实际行为相关联。本研究通过问卷调查法，以学术人员为目标受访者，探究学界对在商学院与会计学院开展可持续发展教育的看法。基于拓展版TPB模型的定量分析检验了直接变量，包括态度（Attitude, ATT）、主观规范（Subjective Norms, SN）、知觉行为控制（Perceived Behavioural Control, PBC）、环境意识与伦理意识。间接变量则包括结果信念（Outcome Beliefs, OB）、结果评价（Outcome Evaluation, OE）、规范信念（Normative Beliefs, NB）、遵从动机（Motivation to Comply, MC）、自我信念（Self-belief, SB）、知觉外部障碍（Perceived External Barriers, PEB），这些变量决定了学术人员在印度大学及管理院校的商学院与会计学院实施可持续发展教育的行为意向（Behavioural Intentions, BI）与实际行为（Actual Behaviour, AB）。此外，本研究还旨在探究学界针对环境与伦理意识这两个额外变量的看法。本研究采用结构化方程建模（Structural Equation Modelling, SEM）法对数据进行分析，结果显示，态度、主观规范、知觉行为控制、环境意识及伦理意识这五个TPB构念均对学术人员的行为意向与实际行为产生正向影响。本研究丰富了商科与会计教育领域的学术文献，更具体而言，将可持续发展教育融入了主流教育体系。研究成果可为高等教育院校的学术人员、行政管理人员及政策制定者提供参考。研究结果可为印度大学拨款委员会（University Grants Commission, UGC）、全印技术教育委员会（All-India Council for Technical Education, AICTE）、院校行政部门、政府、行业及其他致力于在印度高校推广可持续发展教育的利益相关方提供指导。本研究是首个将制度理论应用于探究院长认知，并拓展TPB模型以预测亚洲发展中国家（如印度）可持续发展教育融入过程中学术人员的行为意向与实际行为的学术研究。