<![CDATA[The growing emphasis on sustainability reporting and climate-related disclosures has increased demand for accounting graduates with adequate carbon accounting competencies. Nevertheless, empirical evidence concerning factors that contribute to the development of students' carbon accounting competence remains limited, particularly regarding the roles of Sustainability Accounting Literacy and Environmental Awareness. This research explores how Sustainability Accounting Knowledge and Environmental Consciousness affect the carbon accounting skills of accounting students at the Faculty of Economics, Universitas Negeri Medan. The research used a quantitative approach and gathered information through a questionnaire. The study involved 150 undergraduate accounting students selected through convenience sampling from a population of 159 sixth-semester students enrolled in the Accounting and Accounting Education programs. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, implemented in SmartPLS 4, was used to analyze the collected data. The empirical findings demonstrate that Environmental Awareness has a positive and significant effect on Carbon Accounting Competence. Likewise, Sustainability Accounting Literacy positively and significantly influences Carbon Accounting Competence, with Environmental Awareness showing a stronger influence. These findings underscore the importance of integrating sustainability-oriented knowledge and fostering environmental consciousness within accounting education to strengthen students' preparedness for sustainability-related professional practices. These findings underscore the importance of integrating sustainability-oriented knowledge and fostering environmental consciousness within accounting education to strengthen students' preparedness for sustainability-related professional practices. The research adds to existing knowledge on teaching sustainability in accounting & provides helpful ideas for developing university courses.]]>
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