THE INFLUENCE OF GREEN ACCOUNTING AND ESG RELEVANCE PERCEPTION ON SUSTAINABLE ACCOUNTING CURRICULUM INTEGRATION READINESS

Abstract

This study explored green accounting and perceptions of the importance of environmental, social, and governance (ESG) factors in influencing the willingness of accounting lecturers and students to adopt sustainable accounting curricula in Indonesian higher education institutions. A quantitative, cross-sectional survey was conducted, involving participants, lecturers, and students from 12 institutions across five provinces in Indonesia, using a structured Likert-scale questionnaire (1–5). Multiple regression analysis was conducted to test the hypotheses after confirming the statistical assumptions. Results showed that both factors have a significant positive impact on curriculum integration readiness, with ESG perception being the stronger predictor than green accounting comprehension.  This indicates that motivation and attitude toward ESG are more influential in fostering readiness than technical knowledge. Based on stakeholder and human capital theory, the findings suggest that increasing ESG awareness should precede or accompany technical training efforts. This research provides valuable empirical evidence from Indonesia—an underrepresented area in global ESG education studies—and offers practical recommendations for universities and curriculum planners to align with the IFAC International Education Standards' sustainability competency requirements.