Contabilidad y Negocios. Vol. 19 Núm. 37 (2024)

URI permanente para esta colecciónhttp://54.81.141.168/handle/123456789/199751

Tabla de Contenido
Editorial
  • Editorial Toledo Concha, Emerson; 7-9

    • Artículos
  • Tratamiento del desarrollo sostenible en la formación de contadores en Brasil Vazquez Carrazana, Xiomara Esther; Miranda, Gilberto José; 10-33
  • Deserción en la educación superior y salud mental: Estudio bibliométrico Véliz Palomino, José Carlos; Pimentel Bernal, Marcelo; Irias Sandoval, Mishel; 34-57
  • Control gerencial: El costo de adquisición de equipos y controles en una unidad hospitalaria Pinheiro de Sá, Luciano; Parreira Guerra, Otávio; Moreira Paradela, Israel; Coelho Marson, Luciana Sousa; 58-77
  • Dualidad del CEO y comportamiento asimétrico de costos de operación Bubeck, Stephan Klaus; Hein, Nelson; 78-97
  • Múltiples estrategias metodológicas: Materializando un concepto sociológico para investigaciones en educación contable Lopes, Iago França; Colauto, Romualdo Douglas; 98-130

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    Fecha de inicio: 2024Temasearch.filters.applied.operator.equals: search.filters.subject.Accounting education

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      Tratamiento del desarrollo sostenible en la formación de contadores en Brasil
      (Pontificia Universidad Católica del Perú, 2024-05-02) Vazquez Carrazana, Xiomara Esther; Miranda, Gilberto José
      The attempt of identifying the curricula content of accounting courses in Brazil for studies on sustainable development became the research problem, thus posing the objective to identify the significant nature of core themes on sustainable development in curricula of accounting programs in Brazil. Prior studies revealed a fragmented treatment of sustainable development in accounting science curriculum in the country (Mannes et al., 2018; Rocha et al., 2021; Santos et al., 2021), which evidences by local and global consensus that accountants in training must develop social responsibility as a result of the interconnection of several curriculum components (Alves Cosenza, 2019; Gomes et al., 2012; Gray Collison, 2002; Montilla et al., 2013; Santos et al., 2021). This article supports the interconnection of four core themes: ethics, philosophy, socioenvironmental reports, and human rights. This is an exploratory and documentary research, and the object of study involves 30 curricula of undergraduate Accounting courses offered by Brazilian universities with undergraduate and stricto sensu post-graduate programs. In these curricula compulsory subjects that could cover sustainable development during academic year 2021 were revised. In a general overview, no integral or multidimensional content on sustainability was observed in the curricula, which highlights better results in some other regions of the country.