Khon Kaen University - SDG Alignment for Master of Accountancy Program

SDG Alignment for Master of Accountancy Program

Overall SDG Alignment Evaluation:

The Master of Accountancy program is fundamentally designed to produce professional accountants with the advanced knowledge and ethical grounding necessary to foster sustainable economic growth and robust institutions. The program's core philosophy emphasizes professional ethics, good governance, and data-driven decision-making, making its most profound contribution to SDG 8 (Decent Work and Economic Growth) and SDG 16 (Peace, Justice, and Strong Institutions). By training graduates in advanced accounting, auditing, and strategic management, the curriculum directly supports the development of transparent, accountable, and efficient business practices.

As a master's level program, it is a cornerstone of SDG 4 (Quality Education), providing graduates with specialized, lifelong learning skills for high-level careers. The curriculum's focus on information technology, digital auditing, and data analytics drives SDG 9 (Industry, Innovation, and Infrastructure) by preparing professionals to leverage technology for business improvement. The program's emphasis on sustainability accounting and reporting also creates a tangible link to SDG 12 (Responsible Consumption and Production). Furthermore, the program's international focus fosters the global partnerships essential for SDG 17 (Partnerships for the Goals).

Best Practices

Master of Accountancy Program at Khon Kaen University stands as a regional leader in promoting transparency and good governance through the "Governance Enhancement and Forensic Accounting Analysis for Organisational Transparency" initiative. This project integrates advanced knowledge from core graduate courses such as AC 916 632 Advanced Management Accounting, AC 916 636 Advanced Auditing and Assurance, and BS 917 895 Contemporary Issues in Accounting. Graduate students apply advanced financial audit techniques to identify risks and weaknesses in the internal control systems of key local organisations.
The tangible outcome of this initiative is the delivery of in-depth reports, which have led to improvements in internal control mechanisms across five partner organisations. By implementing these recommendations, the organisations were able to prevent potential financial losses totalling over 15 million baht within a single year.
The sustainable impact of this project is the enhancement of trust in the economic system of the Northeastern region, achieved by systematically raising standards of governance and social responsibility among local organisations. This activity demonstrates substantial progress aligned with SDG 16 (Peace, Justice and Strong Institutions) by combating corruption and promoting transparency; SDG 8 (Decent Work and Economic Growth) by fostering a stable and fair business environment; and SDG 17 (Partnerships for the Goals) through academic collaboration and auditing partnerships with various sectors to achieve shared objectives.

SDG Related Course(s)

SDG 4: Quality Education

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Alignment Summary: As a master's program, this curriculum represents a high level of quality education, designed to create experts in the accounting profession. It provides inclusive and equitable advanced education, equipping graduates with specialized technical and research skills for high-level employment and lifelong learning.

Course Code	Course Title	Alignment Rationale
BS 917 101	Accounting Research Methodology	Directly supports Target 4.4 by equipping students with advanced technical and research skills for high-level employment in the accounting and finance sectors.
BS 917 898/899	Thesis / Independent Study	Represents a capstone lifelong learning opportunity (Target 4.3), where students conduct original research, thereby acquiring superior technical and vocational skills for employment and innovation (Target 4.4).

SDG 8: Decent Work and Economic Growth

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Alignment Summary: The program is fundamentally aligned with promoting sustained, inclusive, and sustainable economic growth by producing highly competent accounting professionals. The curriculum, with its emphasis on strategic management, financial reporting, and auditing, equips graduates to ensure financial transparency and accountability, which are essential for robust economic institutions and decent work.

Course Code	Course Title	Alignment Rationale
BS 917 111	Standards and Quality of Financial Reporting	Contributes to economic growth by ensuring that financial reporting is transparent and reliable, which is crucial for investment and economic stability.
BS 917 311	Strategic Management Accounting	Directly aligns with Target 8.2 by teaching methods to improve economic productivity through strategic planning and performance measurement.
BS 917 521	Advanced Auditing and Assurance Services	Supports decent work by promoting accountability and ethical practices in business, which are essential for creating fair and transparent work environments.

SDG 9: Industry, Innovation and Infrastructure

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Alignment Summary: This program drives innovation by integrating modern technology into the accounting profession. Courses on information systems, data analytics, and digital auditing prepare graduates to upgrade the technological capabilities of businesses and build resilient, sustainable infrastructure.

Course Code	Course Title	Alignment Rationale
BS 917 321	Accounting Information Systems and Digital Transformation	Supports Target 9.5 by enhancing technological capabilities through the study of modern accounting information systems and digital tools.
BS 917 522	Digital Auditing and Data Analytics	Promotes innovation and resilient infrastructure by teaching the use of data analytics and digital tools for auditing and business improvement.

SDG 12: Responsible Consumption and Production

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Alignment Summary: The program promotes responsible production patterns by focusing on sustainability accounting and reporting. By teaching students how to measure and report on the environmental and social performance of organizations, the curriculum contributes to greater corporate accountability and more sustainable business practices.

Course Code	Course Title	Alignment Rationale
BS 917 523	Sustainability Accounting and Reporting	Aligns with Target 12.6 by encouraging companies to adopt sustainable practices and integrate sustainability information into their reporting cycle.

SDG 16: Peace, Justice and Strong Institutions

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Alignment Summary: The curriculum helps to build strong and accountable institutions by instilling a deep understanding of professional ethics, auditing standards, and corporate governance. Graduates are equipped to uphold high standards of integrity, contributing to a more just, transparent, and effective business environment.

Course Code	Course Title	Alignment Rationale
BS 917 521	Advanced Auditing and Assurance Services	Aligns with Target 16.6 by developing effective, accountable, and transparent institutions through education on auditing standards and ethical practices.
BS 917 522	Digital Auditing and Data Analytics	Contributes to strong institutions by promoting the use of technology to enhance transparency and accountability in financial reporting.

SDG 17: Partnerships for the Goals

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Alignment Summary: The program fosters partnerships for sustainable development by enhancing the capacity for communication and knowledge sharing. By requiring seminars and research, the curriculum promotes the multi-stakeholder collaborations essential for achieving the SDGs.

Course Code	Course Title	Alignment Rationale
BS 917 891	Seminar in Financial Accounting	Promotes partnerships (Target 17.16) by requiring students to engage with and present on the latest research, fostering a culture of knowledge-sharing and collaboration.
BS 917 892	Seminar in Managerial Accounting	Enhances the global partnership for sustainable development by having candidates present and discuss cutting-edge research, contributing to the international body of scientific knowledge (Target 17.6).