HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contextus (Fortaleza. Online) |
Texto Completo: | http://periodicos.ufc.br/contextus/article/view/33815 |
Resumo: | This study evaluated the importance of sustainability and Information Technology/Information System (IT/IS) disciplines in building up perceptions of undergraduate and graduate accounting students’ in the Metropolitan Region of Rio de Janeiro with respect to sustainability in IT/IS. The results confirm the findings of the literature that many accounting students reach the end of the course without any contact with theses disciplines and that, in the respondents’ perception, the most important contribution of accountants to sustainability in IT/IS is controlling and evaluating the performance of physical and financial IT indicators. On the other hand, one of the least important contributions was reporting IT environmental performance to external users. Also, the number of subjects covered in IT/IS and sustainability throughout academic life of the students has the power to influence the respondents’ perception of the importance they attribute to the subjects. |
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HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONSCÓMO ALUMNOS DE CONTABILIDAD PERCIBEN LA CONTRIBUCIÓN DE CONTADORES PARA LA ADOPCIÓN DE PRÁCTICAS DE SOSTENIBILIDAD Y DE GREEN IT EN LAS ORGANIZACIONESCOMO ALUNOS DE CONTABILIDADE PERCEBEM A CONTRIBUIÇÃO DE CONTADORES PARA A ADOÇÃO DE PRÁTICAS DE SUSTENTABILIDADE E DE GREEN IT NAS ORGANIZAÇÕESsustainabilityIT/SIacademic disciplinesstudent’s perceptionsAccountingsostenibilidadTI/SIdisciplinas curricularespercepción de estudiantesContabilidadsustentabilidadeTI/SIdisciplinas curricularespercepção de estudantesContabilidadeThis study evaluated the importance of sustainability and Information Technology/Information System (IT/IS) disciplines in building up perceptions of undergraduate and graduate accounting students’ in the Metropolitan Region of Rio de Janeiro with respect to sustainability in IT/IS. The results confirm the findings of the literature that many accounting students reach the end of the course without any contact with theses disciplines and that, in the respondents’ perception, the most important contribution of accountants to sustainability in IT/IS is controlling and evaluating the performance of physical and financial IT indicators. On the other hand, one of the least important contributions was reporting IT environmental performance to external users. Also, the number of subjects covered in IT/IS and sustainability throughout academic life of the students has the power to influence the respondents’ perception of the importance they attribute to the subjects.Este estudio evaluó la importancia de las disciplinas de sostenibilidad y Tecnología de Información/Sistemas de Información (TI/SI) para la formación de la percepción de estudiantes de graduación y postgrado en contabilidad, de la Región Metropolitana de Río de Janeiro, en el tema sostenibilidad en TI/SI. Los resultados confirman los hallazgos de la literatura de que muchos alumnos de contabilidad llegan al final del curso sin tener ningún contacto con esas disciplinas y que, en la percepción de los encuestados, la contribución más importante de los contadores a la sostenibilidad en TI/SI es controlar y evaluar el desempeño de indicadores físicos y financieros de TI. Por otro lado, una de las contribuciones menos importantes fue reportar desempeño ambiental de TI para usuarios externos. Además, la cantidad de disciplinas cursadas de TI/SI y sostenibilidad tiene la capacidad de influir en la percepción de los respondedores sobre la importancia que ellos atribuyen al tema.Este estudo avaliou a importância de disciplinas sobre sustentabilidade e Tecnologia da Informação/Sistema de Informação (TI/SI) para formar a percepção de estudantes de graduação e pós-graduação stricto sensu em contabilidade, da Região Metropolitana do Rio de Janeiro, no tema sustentabilidade em TI/SI. Os resultados confirmam os achados da literatura de que muitos alunos de contabilidade chegam ao final do curso sem ter nenhum contato com essas disciplinas e que, na percepção dos respondentes, a contribuição mais importante dos contadores para a sustentabilidade em TI/SI é controlar e avaliar o desempenho de indicadores físicos e financeiros de TI. Por outro lado, uma das contribuições menos importantes foi reportar desempenho ambiental.FEAAC/UFC2019-04-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPesquisa de Campoapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/3381510.19094/contextus.v17i1.33815Contextus - Contemporary Journal of Economics and Management; Vol 17 No 1: Jan/Apr 2019; 145-174Contextus – Revista Contemporánea de Economía y Gestión; Vol. 17 Núm. 1: ene/abr 2019; 145-174Contextus – Revista Contemporânea de Economia e Gestão; v. 17 n. 1: jan/abr 2019; 145-1742178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/33815/pdf_1http://periodicos.ufc.br/contextus/article/view/33815/165948http://periodicos.ufc.br/contextus/article/view/33815/165949http://periodicos.ufc.br/contextus/article/view/33815/165950http://periodicos.ufc.br/contextus/article/view/33815/165951Copyright (c) 2019 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessda Silva, Raphael JungerGomes, Mônica ZaidanSancovschi, Moacir2021-11-20T14:56:42Zoai:periodicos.ufc:article/33815Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-20T14:56:42Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false |
dc.title.none.fl_str_mv |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS CÓMO ALUMNOS DE CONTABILIDAD PERCIBEN LA CONTRIBUCIÓN DE CONTADORES PARA LA ADOPCIÓN DE PRÁCTICAS DE SOSTENIBILIDAD Y DE GREEN IT EN LAS ORGANIZACIONES COMO ALUNOS DE CONTABILIDADE PERCEBEM A CONTRIBUIÇÃO DE CONTADORES PARA A ADOÇÃO DE PRÁTICAS DE SUSTENTABILIDADE E DE GREEN IT NAS ORGANIZAÇÕES |
title |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS |
spellingShingle |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS da Silva, Raphael Junger sustainability IT/SI academic disciplines student’s perceptions Accounting sostenibilidad TI/SI disciplinas curriculares percepción de estudiantes Contabilidad sustentabilidade TI/SI disciplinas curriculares percepção de estudantes Contabilidade |
title_short |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS |
title_full |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS |
title_fullStr |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS |
title_full_unstemmed |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS |
title_sort |
HOW ACCOUNTING STUDENTS PERCEIVE THE CONTRIBUTION OF ACCOUNTANTS FOR THE ADOPTION OF SUSTAINABILITY AND GREEN IT PRACTICES IN ORGANIZATIONS |
author |
da Silva, Raphael Junger |
author_facet |
da Silva, Raphael Junger Gomes, Mônica Zaidan Sancovschi, Moacir |
author_role |
author |
author2 |
Gomes, Mônica Zaidan Sancovschi, Moacir |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
da Silva, Raphael Junger Gomes, Mônica Zaidan Sancovschi, Moacir |
dc.subject.por.fl_str_mv |
sustainability IT/SI academic disciplines student’s perceptions Accounting sostenibilidad TI/SI disciplinas curriculares percepción de estudiantes Contabilidad sustentabilidade TI/SI disciplinas curriculares percepção de estudantes Contabilidade |
topic |
sustainability IT/SI academic disciplines student’s perceptions Accounting sostenibilidad TI/SI disciplinas curriculares percepción de estudiantes Contabilidad sustentabilidade TI/SI disciplinas curriculares percepção de estudantes Contabilidade |
description |
This study evaluated the importance of sustainability and Information Technology/Information System (IT/IS) disciplines in building up perceptions of undergraduate and graduate accounting students’ in the Metropolitan Region of Rio de Janeiro with respect to sustainability in IT/IS. The results confirm the findings of the literature that many accounting students reach the end of the course without any contact with theses disciplines and that, in the respondents’ perception, the most important contribution of accountants to sustainability in IT/IS is controlling and evaluating the performance of physical and financial IT indicators. On the other hand, one of the least important contributions was reporting IT environmental performance to external users. Also, the number of subjects covered in IT/IS and sustainability throughout academic life of the students has the power to influence the respondents’ perception of the importance they attribute to the subjects. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-04-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Pesquisa de Campo |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/33815 10.19094/contextus.v17i1.33815 |
url |
http://periodicos.ufc.br/contextus/article/view/33815 |
identifier_str_mv |
10.19094/contextus.v17i1.33815 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/33815/pdf_1 http://periodicos.ufc.br/contextus/article/view/33815/165948 http://periodicos.ufc.br/contextus/article/view/33815/165949 http://periodicos.ufc.br/contextus/article/view/33815/165950 http://periodicos.ufc.br/contextus/article/view/33815/165951 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/zip |
dc.publisher.none.fl_str_mv |
FEAAC/UFC |
publisher.none.fl_str_mv |
FEAAC/UFC |
dc.source.none.fl_str_mv |
Contextus - Contemporary Journal of Economics and Management; Vol 17 No 1: Jan/Apr 2019; 145-174 Contextus – Revista Contemporánea de Economía y Gestión; Vol. 17 Núm. 1: ene/abr 2019; 145-174 Contextus – Revista Contemporânea de Economia e Gestão; v. 17 n. 1: jan/abr 2019; 145-174 2178-9258 1678-2089 reponame:Contextus (Fortaleza. Online) instname:Universidade Federal do Ceará (UFC) instacron:UFC |
instname_str |
Universidade Federal do Ceará (UFC) |
instacron_str |
UFC |
institution |
UFC |
reponame_str |
Contextus (Fortaleza. Online) |
collection |
Contextus (Fortaleza. Online) |
repository.name.fl_str_mv |
Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC) |
repository.mail.fl_str_mv |
revistacontextus@ufc.br |
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1798045753222889472 |