“Are we Preparing Future Accountants for Sustainability? Content Analysis of Accounting Curricula in Fiji Using a New Institutional Theory Perspective”

Abstract

This study examines the incorporation of sustainability accounting content within tertiary accounting curricula in Fiji’s context 
using new institutional theory. Sustainability issues have become a global concern, with stakeholders urging universities to integrate sustainability principles into teaching and research. However, the literature argues that the integration of sustainability within accounting education remains inconsistent with the pace of emerging sustainability challenges. The study employed a qualitative document analysis approach to examine the contents of the accounting programmes and accreditation guidelines. The findings revealed a gradual recognition of sustainability, but the integration of sustainability into accounting curricula does not demonstrate relevance. While coercive pressures are vague in mandating the incorporation of sustainability content, normative pressures appear to 
exert some influence through professional standards and accreditation guidelines. The study calls for better dialogue among stakeholders to embed sustainability accounting principles in core accounting courses and to establish clear policies that reflect their significance. This is expected to help prepare future graduates who can drive sustainable business practices.