Preparing Indonesian accountants for sustainability challenges: insights from accounting educators

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Lyna Latifah, Elvia Ivada

2025 Pacific Accounting Review Article Cited by 1 Quartile

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. © 2025 Emerald Publishing Limited

Affiliations

Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia; Faculty of Teacher Training and Education, Universitas Sebelas Maret, Surakarta, Indonesia