ACCOUNTING EDUCATION AND SUSTAINABLE DEVELOPMENT: THE PERSPECTIVE OF ACCOUNTING STUDENTS

Abstract

This study has two main objectives. First, to assess the readiness of Indonesian accounting students to face the demands of an increasingly sustainability-oriented profession by measuring their level of awareness, understanding, and perception of the role of accounting in supporting sustainability practices. Second, to evaluate the effectiveness of the accounting curriculum in Indonesian universities from the perspective of students as direct recipients of the educational process. The research method employed was a questionnaire survey administered to 110 accounting students who had taken Sustainability Accounting courses at several universities in Indonesia. The results indicate that accounting students at various universities in Indonesia possess a high level of awareness, understanding, and perception of the concept of sustainable development and comprehend the importance of accounting's role in supporting the achievement of these goals. The majority of students acquired knowledge about sustainable development through their studies and assessed that accounting education plays a significant role in fostering awareness of social, economic, and environmental responsibility.

 Keywords: Accounting Education, Sustainable Development, Perspective Of Accounting Students