TY  - BOOK
AU  - Balandra, Elaysa Mae, et.al.
TI  - Knowledge, perception, and attitude on sustainability accounting and reporting (SAR): perspective of CPAs in Bohol/		
U1  - 657.27 K73 ©2024. 
PY  - 2024///
CY  - [Tagbilaran City, Bohol]:	
PB  - [Holy Name University]
KW  - Sustainability accounting and reporting
N1  - CBA; Bachelor of Science in Accountancy
N2  - Abstract: Recognizing the importance of corporations on economic, social, and environmental systems- and the pivotal role of accounting in addressing sustainability concerns- this study explored the knowledge, perception, and attitude of Certified Public Accounts (CPAs) in Bohol towards sustainability accounting and reporting (SAR). Using a descriptive quantitative research design, data was collected through a structural questionnaire comprising both original and adapted items. Data were analyzed using frequency counts, percentages, weighted means, person's correlation coefficient, and Z-tests. Findings reveal that accountants in Bohol have an average level of knowledge and positive perception towards SAR in terms of subjective norms, behavioral control, and benefits. In, contrary, perceived costs and complexity held a negative perception. Furthermore, the results indicate a positive attitude of respondents towards SAR. Correlation analysis indicated no significant relationship between knowledge and perception and between knowledge and attitude but a strong positive correlation between perception and attitude. Recommendations include the need for CPA's active participation in continuous professional education programs, businesses adoption of sustainability accounting practices, and integration of SAR into accounting curriculum. Future researchers are recommended to include managers as respondents and broaden the score of respondents
ER  -