Mapping the UN SDGs in accounting education: a South Pacific higher education perspective

Papakosmas, Mary and Tanzil, Sheikh A. and Hinchcliff, Mercedez and Deo, Sheetal (2026) Mapping the UN SDGs in accounting education: a South Pacific higher education perspective. Pacific Accounting Review, NA . NA. ISSN 0114-0582

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Abstract

Abstract
Purpose – The purpose of this study is to map the United Nations Sustainable Development Goals (UNSDGs) to accounting curriculum at a university situated in the South Pacific, a region experiencing unique sustainability-related challenges.
Design/methodology/approach – The research uses an instrumental case study design, with data gathered
from within the accounting discipline at a South Pacific university. Subject outlines and qualitative data from
participant interviews are analyzed using a SDG mapping tool.
Findings – Although educators perceive they are integrating the SDGs into their teaching practices, the
evidence reveals minimal explicit incorporation within curriculum design or assessment strategies.
Practical implications – The application of the conceptual mapping framework in accounting education
contributes both theoretically and practically to the field, offering a means to assess and enhance the
integration of SDGs in ways that are responsive to the specific needs of the South Pacific region. Findings also
provide educators and institutions with a tool to identify opportunities for deeper curriculum alignment with
sustainability principles and professional relevance.
Originality/value – This study is the first to explore the integration of SDGs within South Pacific accounting
higher education.

Item Type:	Journal Article
Uncontrolled Keywords:	Sustainable Development Goals (SDGs), Accounting curriculum, Curriculum development, Curriculum mapping, Higher education, South Pacific, Climate change, Bloom’s Taxonomy
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	School of Accounting, Finance and Economics (SAFE)
Depositing User:	Sheik Tanzil
Date Deposited:	11 May 2026 03:22
Last Modified:	11 May 2026 03:22
URI:	https://repository.usp.ac.fj/id/eprint/15356

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