Sustainability and Green Financing: Perspectives of Undergraduate Accounting Students in Malaysia

Abstract

This conceptual paper examines the relationship between sustainability education and the perspectives of undergraduate accounting students in Malaysia regarding green financing. The study focuses on four key dimensions that shape student views: awareness of sustainable development, perceived importance of sustainable development, understanding of green financing's role in sustainability, and evaluation of accounting curriculum adequacy. Against Malaysia's backdrop as a regional leader in green Islamic finance through innovations like the world's first sovereign green sukuk, the paper explores how these educational factors influence future accounting professionals' orientations toward sustainability.

The conceptual analysis identifies critical connections between classroom learning and professional preparedness in sustainable finance. The study highlights essential alignment opportunities by mapping current accounting education approaches against Malaysia's progressive sustainability policies and financial sector developments. The paper provides a structured examination of how curriculum design and content delivery might better equip students with relevant sustainability competencies.

This work contributes to ongoing discussions about modernizing accounting education to address evolving industry demands, particularly in emerging economies that are making significant strides in sustainable finance. The conceptual framework offers educators and policymakers a systematic way to evaluate and enhance sustainability integration in accounting programs. The analysis concludes by identifying promising directions for future research and curriculum development in this vital area of professional education.