Reframing accounting education towards ethical, sustainable, and inclusive professional and competence-based curricula

Abstract

This research paper has two purposes. First, it examines the current state of global undergraduate accounting education programs. Second, based on an empirical study, it proposes a new accounting model curricula for international higher education providers aiming to provide ethical, sustainable, and inclusive professional and competence-based curricula. Past studies in higher education have rarely examined the impact of local cultural and socio-political contexts on the development of an appropriate accounting program. We validated the model using a field study involving forums and open-ended interviews with local and global educators, regulators, and professional accounting bodies. Universities worldwide can use the proposed model curricula to reshape the courses/subjects that cover the desired competency areas in line with their strategic mission and goals and develop their programs further to produce graduates with quality and life-long learning experiences. In addition to the globalization of the curriculum, our model accounting curriculum aims to ensure that teaching and research activities are responsive to local industries and market demand, relevant and competitive in the context of an individual country's vision in line with the UN SDGs 2030 agenda.