Readiness of sustainability course in accounting curriculum at Indonesian Higher Education

Colleges and universities significantly impact society and play a vital role in reaching global sustainable development goals (SDGs). The SDGs set by the United Nations aim to propel countries towards a more sustainable future. This survey was conducted to assess the readiness of Indonesian universities in preparing the sustainability learning process, especially in the accounting study program. This research examined 100 samples of Indonesian higher education universities. Purposive sampling is used, and the sample criterion is that Indonesian higher education institutions must have an undergraduate accounting study program and offer sustainability courses. According to the descriptive test, just 10% of public colleges and 24% of private universities offered sustainability courses. This result indicates that there still need to be more aware of preparing themselves for the process of sustainable development at universities in Indonesia.