WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 23, 2026
Perceptions of Accounting Staff on Sustainable Development Practices in Saudi Arabian Higher Education
Authors: , , ,
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Abstract: This study examines how Sustainable Development (SD) principles are integrated into the accounting education provided by Saudi Higher Education Institutions (HEIs). A quantitative approach, utilising a questionnaire as the data collection instrument, was employed to collect data from 90 accounting academics at universities across Saudi Arabia. The findings indicate that participants perceived SD as relevant and important; however, the integration of SD issues into accounting education remains insufficient due to various barriers. The findings further show differences in perceived barriers based on academic rank. This study contributes to the limited literature on SD integration within accounting education by presenting empirical evidence from Saudi Arabia, a context in which such investigations remain rare. The findings provide valuable insights for policymakers by emphasising the necessity for institutional reforms and providing role-specific support to overcome barriers and promote SD integration in accounting education through improving the accounting graduates' sustainability.
Keywords:
Sustainable development, Education for sustainable development, Higher education, Saudi Universities, accounting curriculum, Barriers to SD
Pages: 426-442
DOI: 10.37394/23207.2026.23.32