The relationship between the accounting students’ characteristics and the perception of food, energy and water nexus
Abstract
Objective: To analyze the relationship between the characteristics of accounting students in the way they perceive the FEW nexus elements.
Method: Descriptive study, with a quantitative approach and survey research with undergraduate students in Accounting in southern Santa Catarina (SC). A survey with 38 questions was applied, which was sent to 418 students and 107 responses were obtained. For data analysis, correlation and exploratory factor analysis were performed, using the Statistical Package for the Social Sciences (SPSS) software.
Originality: The food, energy and water nexus (FEW nexus) approach emerged to improve the understanding of the interactions between food, energy and water resources, which are interconnected and interdependent, in order to manage them in an integrated way. Knowing the perception of future decision makers regarding the FEW nexus concept brings contributions to the training of these professionals, in the sense of making them more aware of environmental sustainability.
Results: Among the analyzed characteristics, the variable son of a farmer showed a positive correlation with the variables food, energy and water. The variable having attended the Accounting, Environment and Social Responsibility module did not significantly influence the students' perception of the FEW nexus. The accumulation of experiences, previous learnings, such as having contact with rural activities, influences the perception of the FEW nexus.
Contributions: The study contributes to the literature by showing that students' perception of the FEW nexus is associated with the supply and demand of food, energy and water resources, reinforcing the need for local governance systems integrated with global demands. As for the practical contribution, it was evidenced that there is an opportunity to contemplate the theme in the formative path of accounting stud
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References
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