| Abstract: | Many social responsibility/sustainable development (SR/SD) issues affecting accounting policies and standards will have to be addressed by present and future accountants. This paper investigates qualitative factors that may impede the learning of, and attitudes toward, SR/SD. While Gordon (1998) examined exposure to SR/SD, the present study contributes to the literature in several ways. First, to overcome one of the limitations of Gordon's study, noted by her, matched pair responses (n = 198) to pre‐ and post‐study questionnaires are employed in this study. These responses are analyzed using t‐statistics, cluster analysis, and multivariate analysis. Second, three factors not previously examined that may affect learning of SR/SD (number of economics courses taken, gender, and grade point average) are explored in this paper. The positive conclusion is that exposure to SR/SD had more influence on learning, understanding, and attitudes than did pre‐existing demographic and educational background variables with the exception of grade point average. As a surrogate for intelligence or ability to learn, grade point average was found to be highly significant in a multivariate model. An appreciation that ability to learn affects understanding and attitudes is important for instructors in both continuing professional education and university/college accounting. |
