Name
Yin and Yang: Internalizing Local Wisdom To Cultivate Sustainability-Oriented Accountants
Date & Time
Sunday, July 5, 2026
Description
This conceptual paper examines how accounting education can cultivate sustainability-oriented accountants by integrating local wisdom into the curriculum. To address what to teach, it proposes the CINTA framework, which embeds feminine values (such as empathy, care, and holistic thinking) into modern accounting practices, complementing traditional technical competencies. To address where to teach, the paper recommends integrating local wisdom into the accounting theory course, allowing for practical application without overburdening lecturers. Survey results and qualitative feedback from students indicate that this approach enhanced engagement, comprehension, and appreciation of accounting as a socially and ethically embedded discipline, while fostering critical thinking, self-reflection, and collaborative learning. While the CINTA framework is aspirational and its long-term impact requires further validation, the findings suggest that culturally grounded, reflective, and interactive pedagogy can support the development of ethical, socially responsible, and sustainability-minded accountants.
Speakers
Keywords
yuantok@smu.edu.sg
Theme
EDUCATION
Author 1
Yuanto Kusnadi
Author 2
Astrid Rudyanto
Author 3
Deasy Ariyanti Rahayuningsih
Author 4
Yulius Kurnia Susanto