11/09/2026
Beyond Numbers: USC Accountancy Explores the Future of ESG, Teaching, and Research with Indonesian Scholar
Accounting is no longer only about numbers on financial statements. As businesses increasingly face demands for transparency, sustainability, and responsible governance, accounting professionals are being called upon to help organizations understand and communicate their broader impact on society and the environment.
This evolving role took center stage as the University of San Carlos (USC) Department of Accountancy welcomed Dr. Elizabeth Lucky Martha Sitinjak, Associate Professor from Soegijapranata Catholic University in Semarang, Indonesia, as an Exchange Professor and Guest Lecturer for the departmentโs Executive Short Course Series 1โ3 on August 24โ26, 2026.
Dr. Sitinjak brought an international perspective to the USC academic community through her lecture, โSustainability Standards & ESG Reporting, and corporate financeโwhich explored how Environmental, Social, and Governance (ESG) principles are increasingly becoming an integral part of contemporary accounting and business practice.
Using the coffee industry as a practical lens, Dr. Sitinjak illustrated how sustainability considerations can be translated into meaningful information for businesses, stakeholders, and decision-makers. The session underscored how accountants are moving beyond their traditional role of reporting financial performance to becoming key contributors to sustainability measurement, verification, reporting, and corporate accountability.
The Executive Short Course Series brought together members of the USC academic community for discussions on the changing expectations of the accounting profession and the importance of integrating sustainability into business education and practice.
Series 1 and Series 3 were held at Buttenbruch Hall, USC Downtown Campus, on August 24 and 26, while Series 2 was conducted at the SAFAD Theater, USC Talamban Campus.
Faculty and staff of the USC Department of Accountancy actively participated in the sessions, sharing their expertise and perspectives while engaging in meaningful academic exchange with Dr. Sitinjak. The discussions provided opportunities to examine emerging developments in accounting, sustainability, corporate governance, and ESG reporting from both local and international perspectives.
Strengthening Teaching, Learning, and Research Across Borders
The academic engagement extended beyond the Executive Short Course Series.
On August 24, teaching and learning discussions involving the departmentโs undergraduate and graduate programs were held at the SBE Banquet Hall, creating a space for faculty members to exchange ideas on the departmentโs teaching philosophy, curriculum development, teaching approaches, and emerging directions in the undergraduate accountancy programs.
A separate teaching learning specifically on the graduate accountancy as well as research collaboration session followed on August 28 at the Case Rooms, where faculty members explored potential areas for scholarly collaboration and research engagement. The discussions highlighted the value of international partnerships in alignment of USC vision mission, graduate attributes, program outcomes, and assessments that aligned with OBE requirements.
Furthermore, it included developing research initiatives that address contemporary issues in accounting, sustainability, and business.
These engagements demonstrate that international academic exchange is not limited to a single lecture or classroom visit. Rather, it can become a platform for sustained collaborationโconnecting educators, strengthening curricula, developing research opportunities, and bringing global perspectives into the learning experiences of students.
Preparing Accountants for a Changing World
For the USC Department of Accountancy, the visit of Dr. Sitinjak represents a continuing commitment to internationalization, innovation, and lifelong learning in accounting education.
As sustainability reporting and ESG considerations continue to reshape the business landscape, future accountants must be prepared to understand not only how organizations perform financially, but also how they create valueโand how they affect people, communities, and the environment.
Through initiatives such as the Executive Short Course Series and its teaching, learning, and research collaborations, USC continues to create opportunities for its students and faculty to learn from global academic partners and engage with emerging developments in the profession.
The collaboration with Dr. Sitinjak ultimately reinforces a timely message for the next generation of accountants: the future of accounting goes beyond the numbers as she also engaged discussions with our institutional planning and quality assurance in the areas of teaching learning, faculty, research, and strategic action plans last August 28,2026.
It is also about creating, measuring, and communicating value for a more sustainable and responsible world.
