Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)

<Previous Article In Volume

The Influence of Accountant Training on Promoting Sustainable Practices in Corporate Governance: A Systematic Literature Review

Authors
Kekoto Manneh1, *, Endah Susilowati1
1Accounting Study Program, Faculty of Economic and Business, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya City, East Java, Indonesia
*Corresponding author. Email: manneh153952@gmail.com
Corresponding Author
Kekoto Manneh
Available Online 26 December 2025.
DOI
10.2991/978-94-6463-956-8_20How to use a DOI?
Keywords
Accounting Education; Accountant Training; Corporate Governance; ESG; Sustainability
Abstract

This study aims to explore the influence of accountant training on promoting sustainable practices in corporate governance using a systematic literature review through the guidance of the PRISMA framework. The study contains 265 peer-reviewed journal articles which were analyzed to identify key themes that are in relation with accountant training, integration of sustainable practices in corporate governance and the existing challenges and gaps. Findings of this study reveal that trainings on sustainable practices, delivered through formal education, continuous professional practices and ethical training enhances accountants’ ability to support accountability, transparency as well as ESG reporting. However, the inconsistency in offering an in-depth training couple with limited empirical evidence continues to exist. This SLR offers implications for stakeholders such as accounting professional, educators, and policy makers with emphases in the need for integrated, outcome-driven training models to strengthen sustainability in governance. The study also acknowledges academic limitations as it relies only on secondary data, leaving behind empirical data and quantitative analysis. It has been suggested to future researchers to adopt empirical and longitudinal studies to fill this gap.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Volume Title
Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
26 December 2025
ISBN
978-94-6463-956-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-956-8_20How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kekoto Manneh
AU  - Endah Susilowati
PY  - 2025
DA  - 2025/12/26
TI  - The Influence of Accountant Training on Promoting Sustainable Practices in Corporate Governance: A Systematic Literature Review
BT  - Proceedings of the 4th International Conference on Economic, Business, and Accounting Studies (ICEBAST 2025)
PB  - Atlantis Press
SP  - 254
EP  - 267
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-956-8_20
DO  - 10.2991/978-94-6463-956-8_20
ID  - Manneh2025
ER  -