Purpose This paper aims to develop and validate a framework for integrating data analytics into undergraduate accounting curricula in Malaysian higher education institutions (HEIs), specifically emphasising advancing the United Nations Sustainable Development Goals (SDGs). The study aims to bridge the gap between traditional accounting education and the competencies required for sustainability reporting, environmental, social and governance (ESG) practices, as well as data-driven decision-making. Design/methodology/approach A mixed-method design comprised a survey of 150 accounting students, a questionnaire distributed to 100 industry stakeholders, and semi-structured interviews with educators, professional bodies and practitioners. Guided by experiential learning theory, constructivist learning and institutional theory, the proposed framework embeds progressive analytics skill development across accounting subjects, ranging from descriptive analytics in introductory courses to predictive analytics and artificial intelligence applications in advanced modules, including Accounting Information Systems and sustainability reporting. Findings The results reveal a persistent skills gap. Students reported strong competence in Excel but limited familiarity with advanced tools such as Power BI, Tableau and Python. Sustainability content was present but fragmented, with minimal analytics integration for ESG or SDG-linked reporting. In contrast, industry stakeholders emphasised a high demand for graduates proficient in data visualisation, anomaly detection and predictive analytics for sustainability reporting, carbon accounting and integrated governance. T-test results confirmed statistically significant differences between student self-perceptions and industry expectations across most skill areas (p 0.01), underscoring the misalignment between curriculum design and workplace needs. Research limitations/implications While the study is anchored in the UniSZA case and selected Malaysian HEIs, the framework provides a transferable model that can be adapted globally. Further comparative and longitudinal studies are recommended to examine scalability, contextual adaptability and graduate employability outcomes. Practical implications The framework provides curriculum designers and educators with a roadmap to embed analytics within existing accounting courses, thereby addressing curriculum overload without increasing credit hours. For policymakers, it aligns with Malaysia’s Digital Economy Blueprint and the Education for Sustainable Development (ESD) agenda. For the industry, it supports the cultivation of future accountants capable of leveraging analytics to enhance ESG assurance, sustainable finance and integrated reporting. Social implications By equipping graduates with both digital and sustainability competencies, the framework contributes to achieving SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation and Infrastructure) and SDG 13 (Climate Action), while fostering partnerships for sustainability (SDG 17) through stronger university and industry collaboration. Originality/value To the best of the author’s knowledge, this study is among the first to propose and empirically validate a framework that explicitly links data analytics integration in accounting education to the SDGs within the Malaysian context. It extends existing curriculum reform models by embedding sustainability outcomes, providing a localised yet globally relevant pathway for advancing accounting education in line with 21st century professional and societal demands.
Zain et al. (Fri,) studied this question.