Decolonising Accounting Education in South African Universities: Integrating Indigenous Knowledge Systems and Local Economic Realities to Promote Social Sustainability and Global Competitiveness

Abstract

The decolonisation of higher education has become a significant discourse in South Africa, particularly following the #FeesMustFall movement and ongoing calls for curriculum transformation. Within accounting education, growing concerns have emerged regarding the continued dominance of Eurocentric knowledge systems and international accounting frameworks that often marginalise Indigenous Knowledge Systems (IKS) and local socio-economic realities. This marginalisation limits the capacity of accounting education to contribute meaningfully to social sustainability through inclusive knowledge production, equitable economic participation, and the development of socially responsible graduates. Guided by Decoloniality Theory and Human Capital Theory, this study examines how accounting curricula can integrate Indigenous Knowledge Systems and local economic realities to promote social sustainability while maintaining graduate employability and global competitiveness. This study employed a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework to synthesise peer-reviewed literature published between 2020 and 2026. Data were collected from Scopus, Web of Science, ERIC, Sabinet, and Google Scholar. Thematic analysis was used to identify recurring patterns and emerging themes relating to curriculum decolonisation, Indigenous Knowledge Systems, social sustainability, and accounting education. The findings revealed five dominant themes: the continued dominance of Eurocentric curriculum structures; increasing demand for contextualised accounting education; recognition of Ubuntu-based ethical principles; educator preparedness challenges; and growing support for hybrid curriculum models integrating local and global perspectives. The review found that integrating Indigenous Knowledge Systems, Ubuntu ethics, and local economic realities can enhance curriculum relevance, promote social inclusion, strengthen ethical accountability, and improve graduate preparedness for diverse socio-economic environments. The study further proposes a contextualised accounting curriculum framework that balances Indigenous Knowledge Systems, local economic realities, social sustainability objectives, and internationally recognised accounting competencies. The study recommends curriculum redesign, educator professional development, institutional support for curriculum transformation, and stronger collaboration among universities, communities, policymakers, and professional accounting bodies. The findings contribute to ongoing debates on curriculum transformation and provide practical insights for developing socially sustainable, contextually relevant, and globally competitive accounting education in South African universities.