Integrating data analytics into accounting curricula: a pathway to SDG achievement in Malaysian higher education

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:This study offers a validated framework for curriculum designers to embed analytics and sustainability into accounting programs, with empirical evidence from Malaysia.

🏢実務担当者:Corporates can use the findings to articulate required analytics competencies for sustainability accountants.

🏛政策担当者:Aligns with national digital and sustainability education strategies; could inform policy for accounting curriculum reform.

This paper aims to develop and validate a framework for integrating data analytics into undergraduate accounting curricula in Malaysian higher education institutions (HEIs), specifically emphasising advancing the United Nations Sustainable Development Goals (SDGs). The study aims to bridge the gap between traditional accounting education and the competencies required for sustainability reporting, environmental, social and governance (ESG) practices, as well as data-driven decision-making. A mixed-method design comprised a survey of 150 accounting students, a questionnaire distributed to 100 industry stakeholders, and semi-structured interviews with educators, professional bodies and practitioners. Guided by experiential learning theory, constructivist learning and institutional theory, the proposed framework embeds progressive analytics skill development across accounting subjects, ranging from descriptive analytics in introductory courses to predictive analytics and artificial intelligence applications in advanced modules, including Accounting Information Systems and sustainability reporting. The results reveal a persistent skills gap. Students reported strong competence in Excel but limited familiarity with advanced tools such as Power BI, Tableau and Python. Sustainability content was present but fragmented, with minimal analytics integration for ESG or SDG-linked reporting. In contrast, industry stakeholders emphasised a high demand for graduates proficient in data visualisation, anomaly detection and predictive analytics for sustainability reporting, carbon accounting and integrated governance. T-test results confirmed statistically significant differences between student self-perceptions and industry expectations across most skill areas (p < 0.01), underscoring the misalignment between curriculum design and workplace needs. While the study is anchored in the UniSZA case and selected Malaysian HEIs, the framework provides a transferable model that can be adapted globally. Further comparative and longitudinal studies are recommended to examine scalability, contextual adaptability and graduate employability outcomes. The framework provides curriculum designers and educators with a roadmap to embed analytics within existing accounting courses, thereby addressing curriculum overload without increasing credit hours. For policymakers, it aligns with Malaysia’s Digital Economy Blueprint and the Education for Sustainable Development (ESD) agenda. For the industry, it supports the cultivation of future accountants capable of leveraging analytics to enhance ESG assurance, sustainable finance and integrated reporting. By equipping graduates with both digital and sustainability competencies, the framework contributes to achieving SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation and Infrastructure) and SDG 13 (Climate Action), while fostering partnerships for sustainability (SDG 17) through stronger university and industry collaboration. To the best of the author’s knowledge, this study is among the first to propose and empirically validate a framework that explicitly links data analytics integration in accounting education to the SDGs within the Malaysian context. It extends existing curriculum reform models by embedding sustainability outcomes, providing a localised yet globally relevant pathway for advancing accounting education in line with 21st century professional and societal demands.

• semanticscholar https://doi.org/10.1108/ijshe-08-2025-0875first seen 2026-07-16 06:16:59