THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY
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Data de Publicação: | 2007 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/131 |
Resumo: | The objective of this study is to verify the degree of inclusion of Environmental Accounting as a subject in the curriculum of Accounting Sciences undergraduate courses offered by Brazilian universities, the importance of this subject in the coordinators’ view, and possible difficulties for its inclusion in those courses. The adopted methodological procedures consisted of exploratory, bibliographical and field research. Through electronic mail, a questionnaire was sent to coordinators of all the higher education institutions, classified as universities by Ministry of Education and Culture (MEC), which offer Accounting Sciences courses. Results obtained in the research have indicated that the subject is offered by a small number of universities. However, most coordinators find this subject important for students’ formation and, according to them, the greatest difficulty in including the subject in the courses of Accounting Sciences lies in the necessary adaptation of the curriculum, so that a series of relevant emerging themes for the accountant’s formation could be taken into consideration. Keywords: Environmental accounting. Teaching. Brazilian universities. |
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THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDYO ENSINO DA CONTABILIDADE AMBIENTAL NAS UNIVERSIDADES BRASILEIRAS: UM ESTUDO EXPLORATÓRIOThe objective of this study is to verify the degree of inclusion of Environmental Accounting as a subject in the curriculum of Accounting Sciences undergraduate courses offered by Brazilian universities, the importance of this subject in the coordinators’ view, and possible difficulties for its inclusion in those courses. The adopted methodological procedures consisted of exploratory, bibliographical and field research. Through electronic mail, a questionnaire was sent to coordinators of all the higher education institutions, classified as universities by Ministry of Education and Culture (MEC), which offer Accounting Sciences courses. Results obtained in the research have indicated that the subject is offered by a small number of universities. However, most coordinators find this subject important for students’ formation and, according to them, the greatest difficulty in including the subject in the courses of Accounting Sciences lies in the necessary adaptation of the curriculum, so that a series of relevant emerging themes for the accountant’s formation could be taken into consideration. Keywords: Environmental accounting. Teaching. Brazilian universities.O objetivo deste trabalho é verificar o grau de inserção da disciplina contabilidade ambiental na matriz curricular dos cursos de graduação em Ciências Contábeis oferecidos por universidades brasileiras, a importância desta disciplina na visão dos coordenadores e possíveis dificuldades para a sua inclusão nos respectivos cursos. Os procedimentos metodológicos adotados consistiram de pesquisa exploratória, bibliográfica e de campo. Por meio do correio eletrônico, foi enviado um questionário para os coordenadores de todas as instituições de Ensino Superior, classificadas como universidades, de acordo com o Ministério da Educação e Cultura (MEC), e que oferecem o curso de Ciências Contábeis. Os resultados obtidos indicaram que a disciplina é oferecida por um número reduzido de universidades, porém, para a maioria dos coordenadores, a disciplina é considerada importante na formação dos acadêmicos, sendo que a maior dificuldade para incluir a disciplina nos cursos de ciências contábeis é a adaptação da matriz curricular no sentido de atender a uma série de temas emergentes relevantes para a formação do contador. Palavras-chave: Contabilidade ambiental. Ensino. Universidades brasileiras.Universidade Regional de Blumenau2007-07-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/13110.4270/ruc.20062Revista Universo Contábil; v. 2 n. 3 (2006); 65-781809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/131/90Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessCalixto, Laura2008-11-17T09:42:41Zoai:ojs.bu.furb.br:article/131Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-17T09:42:41Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY O ENSINO DA CONTABILIDADE AMBIENTAL NAS UNIVERSIDADES BRASILEIRAS: UM ESTUDO EXPLORATÓRIO |
title |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY |
spellingShingle |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY Calixto, Laura |
title_short |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY |
title_full |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY |
title_fullStr |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY |
title_full_unstemmed |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY |
title_sort |
THE ENVIRONMENTAL ACCOUNTING TEACHING IN THE BRAZILIAN UNIVERSITIES: AN EXPLORATORY STUDY |
author |
Calixto, Laura |
author_facet |
Calixto, Laura |
author_role |
author |
dc.contributor.author.fl_str_mv |
Calixto, Laura |
description |
The objective of this study is to verify the degree of inclusion of Environmental Accounting as a subject in the curriculum of Accounting Sciences undergraduate courses offered by Brazilian universities, the importance of this subject in the coordinators’ view, and possible difficulties for its inclusion in those courses. The adopted methodological procedures consisted of exploratory, bibliographical and field research. Through electronic mail, a questionnaire was sent to coordinators of all the higher education institutions, classified as universities by Ministry of Education and Culture (MEC), which offer Accounting Sciences courses. Results obtained in the research have indicated that the subject is offered by a small number of universities. However, most coordinators find this subject important for students’ formation and, according to them, the greatest difficulty in including the subject in the courses of Accounting Sciences lies in the necessary adaptation of the curriculum, so that a series of relevant emerging themes for the accountant’s formation could be taken into consideration. Keywords: Environmental accounting. Teaching. Brazilian universities. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-07-03 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/131 10.4270/ruc.20062 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/131 |
identifier_str_mv |
10.4270/ruc.20062 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/131/90 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 2 n. 3 (2006); 65-78 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945114478870528 |