Students' Expectations of Accounting's Role in Ensuring Business Sustainability

St Salmah Sharon, Adindah Novihartina Jafar and Yuyun Karistin Meilisa Suade
Additional contact information
St Salmah Sharon: Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
Adindah Novihartina Jafar: Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
Yuyun Karistin Meilisa Suade: Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar

Technium Sustainability, 2025, vol. 9, 16-32

Abstract: This research aims to explore student expectations regarding the role of accounting in understanding and applying the concept of business sustainability through in-depth interviews. In a business context that is increasingly focused on sustainability, accounting has become crucial in measuring, reporting and guiding sustainable business decisions. Through interviews with students, their expectations regarding the role of accounting for business sustainability are reflected in various aspects. First, accounting measures a company's sustainability performance by monitoring the environmental, social and economic impacts of business activities. Second, accounting provides a framework for preparing transparent and informative sustainability reports, helping to meet stakeholder needs. Third, accounting helps companies identify, evaluate and manage risks and opportunities related to business sustainability. Fourth, accounting facilitates the assessment of a company's long-term value by considering the social, environmental, and economic impacts of business operations. Fifth, information produced by accounting guides company management in making strategic decisions that support sustainable business growth and build a strong reputation in the eyes of stakeholders. Through a better understanding of the role of accounting in the context of business sustainability, students expressed their belief that accounting is a tool for shaping a more responsible and socially and environmentally sustainable business future.

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://techniumscience.com/index.php/sustainability/article/view/12236 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tec:sustai:ojs:12236

DOI: 10.47577/sustainability.v9i.12236

Access Statistics for this article

Technium Sustainability is currently edited by Tasente Tanase

More articles in Technium Sustainability from Technium Science
Bibliographic data for series maintained by Tasente Tanase ( this e-mail address is bad, please contact ).