Abstract
This review discusses the importance of energy accounting in the curriculum of accounting study programs at universities in Indonesia. Commitment to energy conservation in industry is important to get attention because it has become a commitment from the Indonesian government. Energy conservation has the form of efficiency, savings, and energy management. In the context of higher education, energy accounting discusses energy audits, environmental accounting, green accounting, energy saving measures, as well as other energy cases such as greenwashing and others. Energy accounting learning needs to be followed up to be included in the curriculum of the accounting study program as a form of the commitment of the younger generation to energy conservation. So far, energy accounting has not been specifically discussed. Several universities teach energy accounting in the sub-chapters of social and environmental accounting, sustainability accounting, and green accounting. The next hope is that energy accounting will become a separate subject by getting the full portion of the lesson. The contribution of this review is to improve the accounting study program curriculum so that it has benefits for future accounting developments.
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