Actions to promote sustainability: a study on the agenda 21 and catarinense course of Science in Accounting HIE’S of private Florianópolis

Abstract

The problem of this study is summarized in the following problem question: How is found the commitment and actions in favor of the development of sustainability in the Higher Education Institutions? In this perspective, this article has the general objective of analyzing the behavior of the Higher Education Institutions (HEI’s) in Florianópolis, that offer the Accounting Course, privates and presentationals, in relation to actions in favor of sustainability based on Agenda 21 of Santa Catarina. To meet this general objective, this study has the following specifics objectives: to verify the adherence of the criteria based on this agenda, identify the practices developed by educational institutions analyzed based on the criteria of this Agenda and find out if the HIE’s, which doesn’t have this Agenda, has interest in build their own. As for the methodology, this study is characterized as described, inductive, with primary data collection through questionnaire and qualitative and quantitative approach. The population and sample, of this study, contains five HIE’s, so, represent 100% (hundred percent) of the sample. Regarding to the results, as the first specific objective; identifies that HEI’s has adherence to criteria in favor of the sustainable. On the second specific objective, it was noticed that the common practice in HEI’s are simple in the range of existents possibilities. In the third and final specific objective, it was observed that 60% (sixty percent) of HEI’s has an interest in developing their own Agenda 21. It was concluded, that the managers of these HEI’s have sustainable ideals.