Dataset for integration of sustainability education into the accounting curricula of tertiary education institutions in Jordan

This paper presents a survey data to understand the perceptions of relevant stakeholders in Jordan about the integration of sustainability education into the accounting curricula of tertiary education institutions in the country. Pursuant to this aim, the Stakeholder Theory is adopted as the underpinning theory in the study. The study developed a questionnaire survey based on prior literature for gathering data regarding 5 elements of sustainability education integration into accounting curricula in the context of Jordan, with the elements being; (1) the potential role of sustainability accounting education (SAE), (2) potential SAE usefulness, (3) suitability of SAE in tackling the objectives of the higher education institutions in Jordan, (4) the most applicable methods of SAE integration and (5) the most suitable SAE topics to be integrated into the curricula. Collection of data was conducted from 5 varying salient stakeholders in Jordan, namely accounting educators, accounting students, accounting professionals in the industry, government employees, and the accounting profession. The sampling method used in this study is convenience and snowballing. A total of 702 questionnaire surveys were retrieved manually and found useable for analysis following the distribution of survey copies. The analysis used on data included descriptive analysis, t-test, one-way ANOVA, and LSD post-hoc analysis. The gathered data was gauged on a Likert scale and was considered to be re-useable to use for differentiating between the educators and students’ answers in the private and public universities in Jordan. Added to this, data was found useful to gain evidence regarding the SAE importance in the context of emerging economies, like Jordan. Data has significant implications to policymakers, accounting educators, government representatives, accountants working in the industry, and professional accountants in Jordan in their quest to develop education solutions through the SAE incorporation for a higher value and eventually, advancements in the industry and the economy.