IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v15y2023i6p5024-d1094904.html
   My bibliography  Save this article

An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education

Author

Listed:
  • Min Tao

    (Business School, Nanjing Xiaozhuang University, Nanjing 211171, China)

  • Xiong Wang

    (ISCTE Business School, BRU-IUL, University Institute of Lisbon, 1649-026 Lisbon, Portugal
    School of Management and Economics, University of Electronic Science and Technology of China (UESTC), Chengdu 611731, China)

Abstract

As an essential element of higher education, course planning at the program level is a complicated multi-criteria decision making (MCDM) problem. In addition, a course planning process tailored to sustainable development is exceptionally important to sustaining the quality of academic programs. However, there is a scarcity of research on the program course planning problem at the operational level due to a diverse set of stakeholder requirements in practice. Motivated by the challenge, this study proposes an innovative MCDM model for sustainable course planning based on He-Xie management theory. In the introduced framework, the best worst method (BWM) can obtain the optimal weights of sustainability competencies, which are then embedded into the fuzzy filter ranking (FFR) method to generate the ranking of candidate courses by each course module, considering the connectivity between courses and the development of sustainability competencies. Finally, multi-choice goal programming (MCGP) is adopted to allocate each selected course to a semester, aiming to balance total credits and average difficulty level among semesters as much as possible. The practicability and reliability of the proposed course planning model is validated through a case study of an undergraduate accounting program. Results show that the proposed framework is a feasible tool for course planning. This research extends the existing literature on course planning by explicitly capturing the fuzzy nature of human decision making and avoids underestimation of the decision. The implications of the paper are not restricted to developing a sustainable course plan for an accounting program.

Suggested Citation

  • Min Tao & Xiong Wang, 2023. "An Integrated MCDM Model for Sustainable Course Planning: An Empirical Case Study in Accounting Education," Sustainability, MDPI, vol. 15(6), pages 1-25, March.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:6:p:5024-:d:1094904
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/15/6/5024/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/15/6/5024/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Shonagh Douglas & Elizabeth Gammie, 2019. "An investigation into the development of non-technical skills by undergraduate accounting programmes," Accounting Education, Taylor & Francis Journals, vol. 28(3), pages 304-332, May.
    2. Johnes, Jill, 2015. "Operational Research in education," European Journal of Operational Research, Elsevier, vol. 243(3), pages 683-696.
    3. Paul De Lange & Beverley Jackling & Anne‐Marie Gut, 2006. "Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386, September.
    4. Rebele, James E. & St. Pierre, E. Kent, 2019. "A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge," Journal of Accounting Education, Elsevier, vol. 48(C), pages 71-79.
    5. Min Tao & Jinde Jiang & Xiong Wang & Jiao Zhou & Jichen Xie & Vahid Kayvanfar, 2022. "A Decision Support Framework for Curriculum Planning in Undergraduate Supply Chain Management Program: An Integrated Approach," Mathematical Problems in Engineering, Hindawi, vol. 2022, pages 1-17, July.
    6. Jorrit Holst & Antje Brock & Mandy Singer-Brodowski & Gerhard de Haan, 2020. "Monitoring Progress of Change: Implementation of Education for Sustainable Development (ESD) within Documents of the German Education System," Sustainability, MDPI, vol. 12(10), pages 1-19, May.
    7. Lucas, Rochelle Irene & Promentilla, Michael Angelo & Ubando, Aristotle & Tan, Raymond Girard & Aviso, Kathleen & Yu, Krista Danielle, 2017. "An AHP-based evaluation method for teacher training workshop on information and communication technology," Evaluation and Program Planning, Elsevier, vol. 63(C), pages 93-100.
    8. Caroline Chaffer & Jill Webb, 2017. "An evaluation of competency development in accounting trainees," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 431-458, November.
    9. Emilio Boulianne & Leanne S. Keddie & Maxence Postaire, 2018. "(Non) coverage of sustainability within the French professional accounting education program," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 9(3), pages 313-335, May.
    10. Dolors Gil-Doménech & Nina Magomedova & Eugenio José Sánchez-Alcázar & Matilde Lafuente-Lechuga, 2021. "Integrating Sustainability in the Business Administration and Management Curriculum: A Sustainability Competencies Map," Sustainability, MDPI, vol. 13(16), pages 1-23, August.
    11. Magdalena Jelonek & Maria Urbaniec, 2019. "Development of Sustainability Competencies for the Labour Market: An Exploratory Qualitative Study," Sustainability, MDPI, vol. 11(20), pages 1-16, October.
    12. Judy Brown & Jesse Dillard, 2019. "Accounting education, democracy and sustainability: taking divergent perspectives seriously," International Journal of Pluralism and Economics Education, Inderscience Enterprises Ltd, vol. 10(1), pages 24-45.
    13. Rezaei, Jafar, 2015. "Best-worst multi-criteria decision-making method," Omega, Elsevier, vol. 53(C), pages 49-57.
    14. Ratapol Wudhikarn, 2015. "An approach to enhancing the human capital of enterprises associated with cooperative education," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 12(1), pages 61-81.
    15. Eden, Colin & Ackermann, Fran, 2018. "Theory into practice, practice to theory: Action research in method development," European Journal of Operational Research, Elsevier, vol. 271(3), pages 1145-1155.
    16. Emilio Boulianne & Leanne S. Keddie & Maxence Postaire, 2018. "(Non) coverage of sustainability within the French professional accounting education program," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 9(3), pages 313-335, May.
    17. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.
    18. Thomas K.F. Chiu & Ching-sing Chai, 2020. "Sustainable Curriculum Planning for Artificial Intelligence Education: A Self-Determination Theory Perspective," Sustainability, MDPI, vol. 12(14), pages 1-18, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Vieira, Fabiana C. & Ferreira, Fernando A.F. & Govindan, Kannan & Ferreira, Neuza C.M.Q.F. & Banaitis, Audrius, 2022. "Measuring urban digitalization using cognitive mapping and the best worst method (BWM)," Technology in Society, Elsevier, vol. 71(C).
    3. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    5. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    6. Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan, 2023. "Developing critical thinking: An examination of contemporary practices in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 403-425, March.
    7. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2020. "Accounting education literature review (2019)," Journal of Accounting Education, Elsevier, vol. 51(C).
    8. Bassam Maali & Ali M. Al-Attar, 2020. "Accounting Curricula in Universities and Market Needs: The Jordanian Case," SAGE Open, , vol. 10(1), pages 21582440198, January.
    9. Alptekin Ulutaş & Ayşe Topal & Dragan Pamučar & Željko Stević & Darjan Karabašević & Gabrijela Popović, 2022. "A New Integrated Multi-Criteria Decision-Making Model for Sustainable Supplier Selection Based on a Novel Grey WISP and Grey BWM Methods," Sustainability, MDPI, vol. 14(24), pages 1-20, December.
    10. James J. H. Liou & Perry C. Y. Liu & Huai-Wei Lo, 2020. "A Failure Mode Assessment Model Based on Neutrosophic Logic for Switched-Mode Power Supply Risk Analysis," Mathematics, MDPI, vol. 8(12), pages 1-19, December.
    11. Junnan Wu & Xin Liu & Dianqi Pan & Yichen Zhang & Jiquan Zhang & Kai Ke, 2023. "Research on Safety Evaluation of Municipal Sewage Treatment Plant Based on Improved Best-Worst Method and Fuzzy Comprehensive Method," Sustainability, MDPI, vol. 15(11), pages 1-15, May.
    12. Fermín Sánchez-Carracedo & Jordi Segalas & Gorka Bueno & Pere Busquets & Joan Climent & Victor G. Galofré & Boris Lazzarini & David Lopez & Carme Martín & Rafael Miñano & Estíbaliz Sáez de Cámara & Bá, 2021. "Tools for Embedding and Assessing Sustainable Development Goals in Engineering Education," Sustainability, MDPI, vol. 13(21), pages 1-30, November.
    13. Zarei, Esmaeil & Khan, Faisal & Abbassi, Rouzbeh, 2021. "Importance of human reliability in process operation: A critical analysis," Reliability Engineering and System Safety, Elsevier, vol. 211(C).
    14. Sarfaraz Hashemkhani Zolfani & Ramin Bazrafshan & Fatih Ecer & Çağlar Karamaşa, 2022. "The Suitability-Feasibility-Acceptability Strategy Integrated with Bayesian BWM-MARCOS Methods to Determine the Optimal Lithium Battery Plant Located in South America," Mathematics, MDPI, vol. 10(14), pages 1-18, July.
    15. Paul, Ananna & Shukla, Nagesh & Trianni, Andrea, 2023. "Modelling supply chain sustainability challenges in the food processing sector amid the COVID-19 outbreak," Socio-Economic Planning Sciences, Elsevier, vol. 87(PA).
    16. Gemma Tejedor & Fermín Sánchez-Carracedo & Jordi Segalàs, 2022. "Education for Sustainable Development in Higher Education-Introduction to a Special Issue," Sustainability, MDPI, vol. 14(17), pages 1-6, August.
    17. Liang, Fuqi & Brunelli, Matteo & Rezaei, Jafar, 2020. "Consistency issues in the best worst method: Measurements and thresholds," Omega, Elsevier, vol. 96(C).
    18. Pushparenu Bhattacharjee & Syed Abou Iltaf Hussain & V. Dey & U. K. Mandal, 2023. "Failure mode and effects analysis for submersible pump component using proportionate risk assessment model: a case study in the power plant of Agartala," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 14(5), pages 1778-1798, October.
    19. Jill Johnes, 2018. "University rankings: What do they really show?," Scientometrics, Springer;Akadémiai Kiadó, vol. 115(1), pages 585-606, April.
    20. Dilupa Nakandala & Yung Po Tsang & Henry Lau & Carman Ka Man Lee, 2022. "An Industrial Blockchain-Based Multi-Criteria Decision Framework for Global Freight Management in Agricultural Supply Chains," Mathematics, MDPI, vol. 10(19), pages 1-23, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:15:y:2023:i:6:p:5024-:d:1094904. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.