Contabilidade ambiental: uma análise do tema nos cursos de ciências contábeis das universidades públicas da região Nordeste

Abstract

In the current situation, organizations have been required to adopt measures aimed at environment preservation. In this scenario, accounting also needs to be aligned with socio- environmental issues from the accountant's academic training. In view of this, the present work aims to verify how undergraduate courses in Accounting Sciences at public universities in the Northeast Region treat subjects with environmental themes in their Pedagogical Course Projects (PPC). This is descriptive and documentary research with a qualitative approach. To achieve the objective, the PPCs of 24 face-to-face accounting courses that make the pedagogical project available on their websites were analyzed. 35 subjects with an environmental focus were found, present in 67% of the courses in the sample. Therefore, unlike what happens in other regions, in the Northeast most courses offer subjects within the scope of Environmental Accounting, The results also indicate that the majority of these subjects are optional and offered between the seventh and eighth period. Furthermore, it is noteworthy that the topics that are most repeated in the menus are sustainable development and social responsibility. Given the results, it is concluded that despite the importance of the topic, many universíties still do not offer Environmental Accounting,