Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator

Abstract

Objective – This study aims to analyze the role of accounting educators in embedding sustainability. Theory of Role is used in analyzing the parties who put their expectation on accountants to take roles in embedding sustainability and how the accountant performed that role expectation. Methodology – Educator accountants are used to represent various types of professions in the accounting field. This study uses a qualitative approach by conducting interviews with 14 accounting educators at the University of Jember, Indonesia, which registered as Certified Sustainability Reporting Specialists (CSRS) and/or Certified Sustainability Reporting Assurers (CSRA). Data were collected through observation, deep interviews, and forum group discussion. Findings – Then data were analyzed with the thematic analytic technique to find the main theme from the interview transcripts. The result shows that those accounting educators are in the right position to become the main actor in embedding sustainability. Accountants must show their involvement in sustainability embedding efforts due to pressure from various parties. Novelty – The professional organizations give them coercive pressure, while the educational institutions give them normative pressure. However, their role performance to be involved in this sustainability embedding is still low due to obstacles, both barriers related to learning tools and personal perception. Type of Paper: Empirical JEL Classification: Q, Q5, Q56 Keywords: Role Expectation; Role Performance; Accounting Educator; Role Theory; Embedding Sustainability Reference to this paper should be made as follows: Wahyuni, N. I.; Sukoharsono, E. G., (2022). Role Expectations VS Role Performance in Embedding Sustainability: A Study in the Role of Accounting Educator, J. Bus. Econ. Review, 7(1), 103–111. https://doi.org/10.35609/jber.2022.7.1(5)