This study aims to examine the preparedness of Indonesian accounting higher education (IAHE) in addressing sustainability issues, highlighting the need to accelerate efforts to integrate sustainability issues and to achieve Sustainable Development Goals into accounting curricula. Developing a sustainability framework can provide more opportunities for accounting students to prepare for sustainable work environments.
This descriptive study explored the need for an accounting curriculum to improve students’ understanding of global sustainability. Data were collected on sustainability-related publications and courses. Sources such as university websites, Indonesia’s research indexing database, national university information and statistics websites and Google Scholar were searched for relevant publications and programs.
Few IAHE programs offer courses on sustainability, and more related publications are urgently needed. These findings suggest that academics may be unaware of sustainability challenges. A curriculum is needed that promotes sustainability to meet growing needs in the sector. The findings provide a baseline for lecturers, faculty administrators and accounting associations, guiding future curriculum development and research.
Data were collected only from accounting departments and faculty publications on official websites of the Ministry of Higher Education, Science, and Technology of Republic Indonesia (SINTA and PDDIKTI). Course data were from the official IAHE website.
This study will help accounting graduates gain knowledge and competencies to implement sustainable workplace practices. The findings provide a basis for future research and insights for integrating sustainability into the IAHE curriculum.
The findings highlight contemporary trends, focusing on the IAHE curriculum. The absence of previous research addressing fundamental benchmarks is highlighted to promote faculty publications on sustainability initiatives. This study provides valuable insights for IAHE curriculum development.
