From the perspective that Accounting goes beyond technical procedures and is understood as a social and moral practice, it becomes evident that accounting education should contribute to the promotion of sustainable development. Therefore, it is essential to consider how socio-environmental practices can be incorporated into accounting curricula and, more specifically, how the Sustainable Development Goals (SDGs) can be integrated into accounting education. This concern leads to the primary objective of this study: to propose strategies for integrating the SDGs into introductory, intermediate, and advanced accounting courses in undergraduate Accounting programs. To achieve this, the study analyzed the objectives and syllabi of these three courses based on the curriculum framework proposed by the Brazilian Accounting Foundation (FBC) and associated their content with the SDGs through a coding process. As a result, we found that it is possible to integrate the SDGs into all three analyzed courses, as SDGs 5, 8, 9, 12, 16, and 17 were identified as applicable within their syllabi. The theoretical contribution of this research lies in expanding the understanding of the relationship between the SDGs and accounting education, highlighting how course content can effectively integrate sustainability. From a practical standpoint, the study provides guidelines for instructors on incorporating the SDGs into accounting education, facilitating the adoption of pedagogical practices aligned with this objective. Socially, the research reinforces the importance of educating individuals and accounting professionals committed to sustainability, thereby contributing to a more inclusive and socially responsible accounting profession.

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Incorporating Sustainable Development Goals into Accounting Subjects: Reflections and Strategies

  • Bruno Barbosa de Souza,
  • Deivson Vinicius Barroso

摘要

From the perspective that Accounting goes beyond technical procedures and is understood as a social and moral practice, it becomes evident that accounting education should contribute to the promotion of sustainable development. Therefore, it is essential to consider how socio-environmental practices can be incorporated into accounting curricula and, more specifically, how the Sustainable Development Goals (SDGs) can be integrated into accounting education. This concern leads to the primary objective of this study: to propose strategies for integrating the SDGs into introductory, intermediate, and advanced accounting courses in undergraduate Accounting programs. To achieve this, the study analyzed the objectives and syllabi of these three courses based on the curriculum framework proposed by the Brazilian Accounting Foundation (FBC) and associated their content with the SDGs through a coding process. As a result, we found that it is possible to integrate the SDGs into all three analyzed courses, as SDGs 5, 8, 9, 12, 16, and 17 were identified as applicable within their syllabi. The theoretical contribution of this research lies in expanding the understanding of the relationship between the SDGs and accounting education, highlighting how course content can effectively integrate sustainability. From a practical standpoint, the study provides guidelines for instructors on incorporating the SDGs into accounting education, facilitating the adoption of pedagogical practices aligned with this objective. Socially, the research reinforces the importance of educating individuals and accounting professionals committed to sustainability, thereby contributing to a more inclusive and socially responsible accounting profession.