International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Vol. 4 No. 3 (2026): June

BREAKING THE CARBON ACCOUNTING LITERACY GAP THROUGH VOCATIONAL TEACHERS AS A SYSTEMIC LEVERAGE POINT IN THE GREEN ECONOMY TRANSITION

Lin Oktris (Unknown)
Afzal Izzaz Zahari (Unknown)
Suharmadi (Unknown)
Hirdinis M. (Unknown)
Rafli Adhira Saputra (Unknown)
Metta Ciptaningtyas (Unknown)
Widya Simamora (Unknown)



Article Info

Publish Date
30 Jun 2026

Abstract

The global transition toward a green economy fundamentally transformed the landscape of the accounting profession, yet this transformation had not fully reached the vocational education system responsible for producing Indonesia's accounting workforce. This study showed that the carbon accounting literacy gap among vocational accounting teachers was not merely a matter of individual competency, but reflected a systemic failure that created a chain of ignorance from educators to students to the workers entering the labor market. Using a qualitative approach based on participatory observation of a training program involving 50 vocational accounting teachers from the Tangerang Accounting Teacher Association at Universitas Mercu Buana in April 2026, this study found that nearly all participants had never been exposed to carbon accounting concepts or greenwashing identification frameworks in any prior formal professional training. This finding confirmed that the existing gap was systemic rather than individual in nature. This study further showed that vocational teachers represented the most efficient leverage point for breaking this chain of ignorance, as the multiplier effect inherent to the teaching profession allowed a single training intervention to impact thousands of future workers. The implications of these findings pointed to the need for systemic reform in the professional development of vocational accounting teachers as a prerequisite, rather than a consequence, of Indonesia's successful green economy transition.

Copyrights © 2026






Journal Info

Abbrev

go

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to ...