Perception of Readiness among Malaysian and Indonesian Accounting Students in the Sustainable Development Goal (SDG) No. 13 Pitching Video Competition

Universities worldwide play a critical role in advancing Sustainable Development Goal (SDG) No. 13through both formal curricula and informal educational initiatives. Simultaneously, the internationalization of higher education has become a prominent strategic priority. One such informal initiative is the SDG No. 13 Pitching Video Competition, implemented through a competition-based learning (CBL) approach to foster climate awareness and action among students. This study investigates accounting students’ perceived readiness to participate in this competition-based learning activity. A structured questionnaire was designed and administered to undergraduate accounting students from Malaysia and Indonesia, who participated in an international academic webinar jointly hosted by two public institutions: University A in Sarawak, Malaysia, and Universitas B in East Java, Indonesia, in October 2024. Descriptive statistical analysis was employed to evaluate the responses. The findings revealed that over 80% of participants expressed agreement with 23 out of 32 survey items, indicating a strong level of readiness to engage in the SDG No. 13 pitching video competition. The paper concludes with a discussion of the implications of these findings, alongside the study's limitations and avenues for future research. This paper promotes the connection between experiential learning and global sustainability goals, which helps shape a generation of graduates who are both skilled and globally aware.