<b>Insertion of environmental area in the curriculum matriz of the course of Accounting Sciences: a study of IES in southern Brazil</b> - doi: 10.4025/enfoque.v31i3.15302

Abstract

The study aims to reflect on the inclusion of environmental accounting at the headquarters of the courses of science degree in accounting. The research is deductive in character, with descriptive approach and qualitative analysis. The sample comprises 31 courses which received the best marks in ENADE/2006, in southern Brazil and curricula that have arrays available in the portals of electronic institutions. As a result, it was observed that the inclusion of environmental accounting curriculum at the headquarters is still in its infancy, given that the 31 universities in southern Brazil with the best concepts ENADE/2006, only nine have some discipline focused on environmental accounting. Of these, none is the state of Parana, seven are from Rio Grande do Sul and Santa Catarina four. We also conclude that the issue about the environmental accounting presents itself under various nomenclatures. What matters more is included in the matrices curriculum relevant legislation, social marketing / ecological, social reporting, environmental management and indicators / environmental, social and environmental reports. The university said it has the highest number of courses was the Federal University of Rio Grande do Sul with three disciplines. The university with the proposal for greater convergence of content suggested by the Federal Accounting Council was UNIVALI (SC) with 88%.