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Abstract

Purpose: This study examines accounting students' perceptions of the ethics and procedures of financial reporting and sustainability reporting, and tests whether these perceptions differ between lower-level and upper-level students.


Research Method: A descriptive quantitative survey was conducted using cluster sampling. A questionnaire grouped items into five categories: misstatement, disclosure, cost and benefit, accountability, and the usefulness of sustainability reporting. Responses from 166 students, split into lower-level and upper-level groups, were analysed using descriptive statistics, Levene's homogeneity test, and the Mann–Whitney U test.


Results and Discussion: All five hypotheses were rejected (Asymp. Sig. 2-tailed ranging from 0.105 to 0.928, all > 0.05), indicating no significant difference in perception between the two groups across the five categories tested.


Implications: The findings suggest that semester level does not produce a significant difference in students' perceptions of financial reporting and sustainability reporting ethics, which may inform how accounting ethics is sequenced in the curriculum.


Originality: This study jointly assesses perceptions of financial reporting ethics and sustainability reporting across student levels within a single instrument.

Keywords

student perception financial reporting ethics sustainability reporting accounting education triple bottom line

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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Chelsya, C., Emillia, E., Arifuddin, A., & Usman, A. (2026). Accounting Students’ Perceptions of Ethics and Procedures for Preparing Financial Statements and Sustainability Reports. Advances in Economics & Financial Studies, 4(2). https://doi.org/10.60079/aefs.v4i2.860
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