The needs for sustainability based accounting curriculum in Indonesian higher education

mplementing appropriate concepts and principles of sustainable development is mandatoryto guide sustainability accounting policiesand practices. To achieve a sufficientunderstanding of such concepts and principles, a higher education institution has a pivotalrole in providing education that supports the sustainable development. Accordingly, theeducation has a significant impact on the sustainable development process, which is knownas Education for Sustainability Development (ESD).The importance of sustainability basedaccounting curriculum is increasing due to the needs for sustainability reporting. This studyaims to investigate the needs for sustainability based accounting curriculum in IndonesianHigher Education, especially in Udayana University, Bali. Given there is relatively a limitednumber of studies in Indonesia that discussing this topic, this study is trying to fill this gap. Asurvey study was conducted using bachelor students as respondents. The results of thisstudy imply that sustainability based accounting curriculum is a must towards a betterunderstanding of graduated accounting students. This complies with theneeds ofInternational Journal of Economics, Commerce and Management, United KingdomLicensed under Creative CommonPage181companies that require more graduated accounting students as their staff who can producea better quality of sustainability reporting. Hence this better quality can bring a positiveimpact on their companies values.