Stand up for sustainability framework in Indonesian accounting education: an overview of higher education preparedness

Purpose 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. Design/methodology/approach 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. Findings 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. Research limitations/implications 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. Practical implications 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. Originality/value 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.

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Publication Details

Journal
Journal of Global Responsibility
Published
2025-11-05
DOI
https://doi.org/10.1108/jgr-02-2024-0028
Primary Topic
Sustainability in Higher Education
Type
article
Field-Weighted Citation Impact
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article

Stand up for sustainability framework in Indonesian accounting education: an overview of higher education preparedness

Wika Harisa Putri, Ardianto Ardianto
Journal of Global Responsibility
Sustainability in Higher Education
article

Stand up for sustainability framework in Indonesian accounting education: an overview of higher education preparedness

Wika Harisa Putri, Ardianto Ardianto
article en

Abstract

Purpose 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. Design/methodology/approach 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. Findings 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. Research limitations/implications 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. Practical implications 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. Originality/value 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.

Journal of Global Responsibility
Universitas Airlangga (ID), Janabadra University (ID)
Openalex Percentile: Top 65%
Sustainability in Higher Education
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