Sustainability has been the focus of study in various spheres of the educational process, making it essential to promote a social, environmental and economic awareness that seeks to balance human needs with the limits of the planet. Education plays a fundamental role in academic and professional training. The aim of this study is therefore to identify the subjects and content related to sustainability offered in postgraduate courses in Accounting Sciences in Brazil. The research is descriptive and documental, analyzing course files and institutional documents available on open data platforms and on the websites of stricto sensu postgraduate accounting programs. The results show that the issue of sustainability is addressed in 41 of the 53 courses investigated, either through specific subjects or topics included in subjects already offered. However, it was noted that most of the subjects on sustainability are optional. Based on this result, it is suggested that academic managers review the curricula to include compulsory subjects on sustainability. As the job market increasingly demands competencies related to sustainability, Accountancy training must evolve to meet these demands, both for academic work and in other areas.

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Teaching Sustainability in Postgraduate Studies in Accounting: An Analysis of Subjects and Syllabuses

  • Viviana dos Reis Nunes,
  • Edvalda Araújo Leal

摘要

Sustainability has been the focus of study in various spheres of the educational process, making it essential to promote a social, environmental and economic awareness that seeks to balance human needs with the limits of the planet. Education plays a fundamental role in academic and professional training. The aim of this study is therefore to identify the subjects and content related to sustainability offered in postgraduate courses in Accounting Sciences in Brazil. The research is descriptive and documental, analyzing course files and institutional documents available on open data platforms and on the websites of stricto sensu postgraduate accounting programs. The results show that the issue of sustainability is addressed in 41 of the 53 courses investigated, either through specific subjects or topics included in subjects already offered. However, it was noted that most of the subjects on sustainability are optional. Based on this result, it is suggested that academic managers review the curricula to include compulsory subjects on sustainability. As the job market increasingly demands competencies related to sustainability, Accountancy training must evolve to meet these demands, both for academic work and in other areas.