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Bristande kunskaper inom hållbarhetsredovisning bland studenter och nyexaminerade: En kvantitativ undersökning om behovet av en förbättrad ekonomiutbildning
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: Syftet med arbetet är att undersöka vilken uppfattning ekonomistudenter och nyexaminerade ekonomer har om hållbarhetsredovisning. Vidare kommer studien att belysa de kunskaper och kompetenser som ekonomistudenterna och nyexaminerade ekonomer har gällande hållbarhetsrapportering. Utöver det ska studien belysa vilka attityder studerande samt nyexaminerade ekonomer har gentemot hållbarhetsredovisning. Studien kommer att begränsas till studenter som läser och nyligen läst redovisning inom universitet samt högskolor.

Metod: Denna studie utgår från en kvantitativ forskningsmetod där 50 respondenter har besvarat en rad enkätfrågor för att mäta deras kunskapsnivå och attityder gentemot hållbarhetsredovisning.

Slutsats: Utifrån studiens resultat kan det konstanternas att majoriteten av studenter och nyexaminerade har en positiv attityd till en förändring i läroplanen där hållbarhetsredovisning bör belysas i en högre grad. Dessutom är det uppenbart att studenter saknar kunskaper i ämnet på grund av bristande utbildning i hållbarhetsredovisning.

Abstract [en]

Purpose: The purpose of this study is to examine what view business and economics students and recently graduated business economists have of sustainability reporting. Furthermore, this study also aims to examine the knowledge and competences that the business and economics students and recent graduated business economists have regarding sustainability reporting. In addition to that, the study will highlight the attitudes of business and economics students and recently graduated business economists towards sustainability reporting. The study will be limited to students who study and have recently studied accounting at university.

Method: This study has a quantitative approach in which 50 respondents have answered a series of questions to measure their level of knowledge and attitudes, aiming to demonstrate the purpose of the study.

Conclusion: Based on the results of the study, it can be concluded that the majority of students and recent graduates have a positive attitude towards a change in the curriculum that highlights sustainability reporting to a higher degree. Additionally, it is evident that students lack knowledge in the subject due to lack of education in sustainability reporting.

Place, publisher, year, edition, pages
2023. , p. 56
Keywords [en]
Sustainability reporting, CSRD-directive, GRI, New institutional theory, Isomorphism, Professionalism, CPD
Keywords [sv]
Hållbarhetsrapportering, CSRD-direktiv, GRI, Nyinstitutionell teori, Isomorfism, Professionalism, Kompetensutveckling
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:mdh:diva-62676OAI: oai:DiVA.org:mdh-62676DiVA, id: diva2:1760715
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2023-06-15 Created: 2023-05-31 Last updated: 2023-06-15Bibliographically approved

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