Sustainability Awareness of Accounting Students and Perceptions of the Accounting Profession: The Case of Yozgat Bozok University

Abstract

Purpose – The purpose of this study is to determine accounting students' levels of environmental awareness (sustainability awareness), their awareness of sustainability reporting, and their perceptions of the relationship between accounting and sustainability.

Design/methodology/approach – This study employed a quantitative research method. An online survey was administered to students in the Faculty of Economics and Administrative Sciences at Yozgat Bozok University using a convenience sampling method. The survey, administered to a total of 406 students in 2025, consists of three dimensions: environmental awareness, awareness of sustainability reporting, and perceptions of the accounting profession. The data were analyzed using descriptive statistics, the independent-samples t-test, one-way analysis of variance (ANOVA), correlation analysis, multiple regression analysis, and confirmatory factor analysis.

Results – This study demonstrated a strong positive relationship between environmental awareness and awareness of sustainability reporting. Environmental awareness significantly explains both awareness of sustainability reporting and perceptions of the relationship between accounting and sustainability. Furthermore, awareness of sustainability reporting was found to have a strong positive effect on these perceptions. Female students were found to have higher levels of environmental awareness however, no significant differences were found based on age, year of study, or career plans. Furthermore, it was concluded that students' sustainability awareness significantly influences their perceptions of the accounting profession, with environmental awareness and awareness of sustainability reporting being the primary determinants of these perceptions.

Discussion – It is believed that strengthening sustainability-based content in accounting education will contribute to the development of more ethical and sustainable accounting practices by enhancing students' environmental and professional awareness.