Future-ready accountants for climate action and governance: embedding analytics and SDGs in higher education

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

🔬研究者:Provides empirical evidence on analytics and sustainability integration in accounting curricula, useful for further comparative studies.

🏢実務担当者:Offers guidance for corporate training programs to bridge graduate skills gaps in ESG and carbon accounting.

🏛政策担当者:Aligns with national digital and sustainability agendas; recommends curriculum updates for accounting accreditation.

This study examines the integration of data analytics and sustainability within Malaysian accounting education grounded by experiential learning theory (ELT) and constructivist learning theory. It aims to bridge the gap between student competencies, industry expectations and institutional curricula, offering a structured framework for comparable international business education contexts. The study aligns accounting programmes with the UN Sustainable Development Goals (SDGs), the Malaysian Institute of Accountants (MIA) Competency Framework and the Association to Advance Collegiate Schools of Business (AACSB) accreditation standards. Adopting a mixed-methods exploratory sequential design, this study combined a survey of 350 undergraduate accounting students across UniSZA, UMT and UMK with responses from 100 industry stakeholders. Quantitative data were analysed using descriptive statistics, independent-samples t-tests and regression analysis, while qualitative data, including interviews, focus groups and document analysis, were thematically coded and triangulated. Results reveal strong student proficiency in Excel but significant weaknesses in advanced analytics (Power BI, Tableau and Python) and sustainability literacy. Employers emphasised the importance of environmental, social and governance (ESG) reporting, anomaly detection and carbon accounting, identifying substantial gaps in graduate readiness. Regression analysis confirmed that digital competency significantly predicts sustainability literacy and employability readiness. Qualitative findings highlighted institutional barriers, including curriculum overload, limited faculty training and insufficient academic−industry collaboration. This study was limited to three East Coast Malaysian universities and relied on cross-sectional, self-reported data. Longitudinal and cross-country studies are recommended to enhance generalisability and test the framework’s applicability across diverse contexts. 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−industry collaboration. This study provides one of the first empirical examinations of how Malaysian accounting curricula can integrate analytics and sustainability to achieve SDG-aligned outcomes. Offering a locally grounded yet globally relevant three-tier framework advances the sustainability literature in higher education while providing actionable insights for universities, regulators and industry stakeholders.

• semanticscholar https://doi.org/10.1108/jieb-08-2025-0111first seen 2026-07-16 06:41:59