ABSTRACT

The increasing global emphasis on Environmental, Social, and Governance (ESG) factors has led to a growing demand for ESG-related skills and competencies in the accounting profession. This study examines the extent of ESG integration into accounting curricula in Nigerian universities and assesses the perceived ESG knowledge, skills, and competencies of accounting students and academia. Using a mixed-method approach, quantitative data was collected through surveys from students and faculty members, and statistical analyses, including t-tests and Pearson correlation, were conducted to compare perceptions.

Findings indicate that ESG concepts are moderately integrated into accounting curricula, with no statistically significant difference in overall perceptions between students and faculty (t-stat = -0.167, p = 0.875). However, discrepancies exist in the prioritization of ESG competencies, with students emphasizing experiential learning while staff highlight theoretical clarity and industry collaborations. The study also identifies critical factors influencing ESG competency development, including professional certifications, industry engagement, and curricular emphasis on sustainability principles.

The study concludes that while Nigerian universities have made progress in embedding ESG principles into accounting education, further enhancements are necessary to bridge perception gaps and improve practical applications. It recommends increasing experiential learning opportunities, strengthening industry-academia partnerships, and integrating ESG certifications into accounting programs. The findings contribute to ongoing discussions on ESG education and offer insights for educators, policymakers, and researchers aiming to develop ESG competencies among future accounting professionals.