Preparing Indonesian accountants for sustainability challenges: insights from accounting educators

Purpose This study aims to provide an overview of the Indonesian accounting lecturers’ perspectives on the role of accounting education in preparing the accounting profession to address sustainability challenges. Design/methodology/approach This study adopts a qualitative approach, using content analysis to examine data collected through open ended questionnaires. The questionnaires were distributed to accounting lecturers who are members of the Indonesian Accounting Education Association, targeting their perspectives on accounting education practices. Out of 172 members, 37 submitted valid responses. The data were systematically analyzed with the assistance of MAXQDA software, facilitating thematic coding and identification of key insights. Findings The study results show that accounting lecturers in Indonesia view accounting education as having a strategic role in preparing graduates to face sustainable challenges. Integrating sustainability into the curriculum through innovative learning such as case studies, project-based learning, internships and cross-disciplinary collaboration is essential in increasing students’ understanding of sustainability issues. Research limitations/implications This study has limitations in a small sample size (37 respondents), so it does not fully represent the opinions of all accounting educators in Indonesia. Subsequent research can further explore regional variations and involve more respondents. Practical implications The results of the research can encourage universities to redesign the accounting curriculum to suit the demands of sustainability. Originality/value This research offers a new perspective on accounting education in Indonesia that is relevant to global sustainability issues and enriches the discussion on sustainability education in accounting.

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Publication Details

Journal
Pacific Accounting Review
Published
2025-10-03
DOI
https://doi.org/10.1108/par-11-2024-0311
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

Preparing Indonesian accountants for sustainability challenges: insights from accounting educators

Lyna Latifah, Elvia Ivada
Pacific Accounting Review
Corporate Social Responsibility Reporting
article

Preparing Indonesian accountants for sustainability challenges: insights from accounting educators

Lyna Latifah, Elvia Ivada
article en

Abstract

Purpose This study aims to provide an overview of the Indonesian accounting lecturers’ perspectives on the role of accounting education in preparing the accounting profession to address sustainability challenges. Design/methodology/approach This study adopts a qualitative approach, using content analysis to examine data collected through open ended questionnaires. The questionnaires were distributed to accounting lecturers who are members of the Indonesian Accounting Education Association, targeting their perspectives on accounting education practices. Out of 172 members, 37 submitted valid responses. The data were systematically analyzed with the assistance of MAXQDA software, facilitating thematic coding and identification of key insights. Findings The study results show that accounting lecturers in Indonesia view accounting education as having a strategic role in preparing graduates to face sustainable challenges. Integrating sustainability into the curriculum through innovative learning such as case studies, project-based learning, internships and cross-disciplinary collaboration is essential in increasing students’ understanding of sustainability issues. Research limitations/implications This study has limitations in a small sample size (37 respondents), so it does not fully represent the opinions of all accounting educators in Indonesia. Subsequent research can further explore regional variations and involve more respondents. Practical implications The results of the research can encourage universities to redesign the accounting curriculum to suit the demands of sustainability. Originality/value This research offers a new perspective on accounting education in Indonesia that is relevant to global sustainability issues and enriches the discussion on sustainability education in accounting.

Pacific Accounting ReviewVol. 37(4)
Sebelas Maret University (ID), State University of Semarang (ID)
Openalex Percentile: Top 60%
Corporate Social Responsibility Reporting
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