Accountant training & sustainability

Abstract

Objective - To analyze the existence of subjects related to sustainability in undergraduate Accounting curricula, the compulsory nature of these subjects and how they relate to accounting practice.

Methodology - Quantitative documentary research was carried out, based on an analysis of the Curricular Matrices and Pedagogical Projects of Accounting courses offered by public HEIs in Brazil.

Originality/relevance - This study investigates the preparation of Accounting courses at Brazilian public Higher Education Institutions (HEIs) to train future accountants to meet the demands related to sustainability, focusing on CNE/CES Resolution No. 1 of March 27, 2024, the adoption of the Brazilian Accounting Standards for Disclosure of Information on Sustainability (NBC TDS) and the international standards IFRS S1 and S2.

Results - Data analysis revealed that although most HEIs offer subjects related to sustainability, most of them are elective, which can result in unequal training among students. In addition, some HEIs still do not adequately address sustainability issues in their curricula.

Theoretical/methodological contributions - The research findings indicate that an effort is needed to make these subjects compulsory and integrate them more deeply into the curriculum, in order to prepare accountants for the demands of the new regulatory and market reality, which requires qualified professionals with knowledge of sustainable practices.

Social and environmental contributions - Accounting courses need to undergo a curriculum review to incorporate sustainability as a compulsory competence in the training of future professionals, in line with the requirements of international and Brazilian standards, and ensuring that accountants play a strategic role in the sustainable development of organizations.