MABIS: Manajemen dan Bisnis
Vol 25, No 3 (2026): November 2026 (Online First)

Environmental accounting curriculum construction: a study from environmentally challenging site

Fidelis Arastyo Andono (Universitas Surabaya)
Ach. Maulidi (Universitas Surabaya)
Jantje E. Lekatompessy (Universitas Pattimura)



Article Info

Publish Date
28 Nov 2026

Abstract

This study explores how environmental awareness is constructed and enacted within accounting curriculum development in environmentally fragile regions of Indonesia. Grounded in Schatzki’s theory, the research views curriculum construction as a moral and epistemic process shaped by understandings, rules, and teleoaffective structures that guide educators’ reflective actions. Within this study, semi-structured interviews were conducted with nine accounting academics from six universities under LLDIKTI XII to discover how sustainability values are internalised and translated into pedagogical and institutional practices. The findings suggest that curriculum development operates as a living practice of collective reflection, professional dialogue, and moral engagement where educators integrate environmental awareness across ethics, management, and locally contextual modules. Moreover, professional networks emerge as dialogic practice sites where academic and professional logics converge to co-construct curriculum legitimacy. Theoretically, the study extends Schatzki’s notion of social sites by conceptualising curriculum as an evolving ecology of moral practice linking sustainability, ethics, and professional identity. Practically, it calls for institutional frameworks that promote reflective curriculum forums, collaborative networks, and sustainability-driven pedagogical rewards. Through this integration, accounting education becomes a site for developing moral agency and ecological accountability in regions facing acute environmental challenges.

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Journal Info

Abbrev

mabis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Manajemen & Bisnis (MABIS) is an open access journal with ISSN 1412-3789 and e-ISSN 2477-1783. The editorial board invites authors and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The major objective of the publication is ...