Saudi Cultural Missions Theses & Dissertations
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Item Restricted The Organisational-Level Translation of the Sustainable Development Goals (SDGs) and Accounting: Case Studies of Selected Saudi Higher Education Institutions (HEIs)(University of Birmingham, 2024-08) Alhanaya, Ibrahim; R Belal, AtaurThis study examines the translation of the Sustainable Development Goals (SDGs) at the organisational level. Even though, the SDGs were designed to be implemented at the national level, it is recognised that government action alone is insufficient. Rather, concerted action from governments, organisations from the public and private sectors, civil society organisations, and citizens is needed. Among these actors, higher education institutions (HEIs) have noted their commitment to adopting the SDGs. Despite the significant role that HEIs play in achieving the SDGs, research related to this sector and SDGs remains scarce. Therefore, using the lens of translation theory, this study aims to investigate the process through which the SDGs are translated within HEIs, as well as the motivations behind such translation. Additionally, it examines the role of accounting, if any, in the translation process of the SDGs at the organisational level. In investigating these questions, 37 semi-structured interviews were conducted with various stakeholders involved in the translation of the SDGs and related frameworks, including Saudi Vision 2030, with participants drawn from two Saudi HEIs as well as government entities. Additionally, a qualitative analysis was performed on reports and social media data related to this translation within both institutions. To further supplement and verify the data obtained from the interviews, direct observations were conducted over approximately four months at these two universities. The study finds that as the translation of the SDGs advances, there is an increasing focus on adapting these goals within national contexts. However, this study argues that the adaptation of SDGs extends beyond the national level, underscoring its pivotal role at the organisational level. The process of SDG adaptation is broad in scope, encompassing diverse dimensions of policy implementation and necessitating consideration of cultural, social, political, economic, and environmental contexts. This study emphasises the criticality of aligning the SDGs with organisational contexts. Furthermore, the study finds that although the SDGs encourage HEIs to contribute to sustainability, they have also been utilised for purposes unrelated to sustainability, such as promoting and improving financial standings. Such motivations have influenced how the SDGs were translated. Lastly, unlike previous studies that were conducted at the national level, this research contributes to the field of accounting by presenting new empirical insights into the organisational-level translation of the SDGs. It argues that accounting plays a pivotal role in translating the SDGs by holding relevant actors to account, measuring, and reporting progress. These are significant roles played by accounting in the translation process in both universities.6 0