Open AccessPublic Accounting and Sustainability: An academic approach
Author(s) -
Gilda María Berttolini-Díaz,
Olga Yeri González-López,
Marina Pérez-Cano,
Hugo Ireta-López
Publication year - 2019
Publication title -
revista de formación de recursos humanos
Language(s) - English
Resource type - Journals
ISSN - 2444-4979
DOI - 10.35429/jhrt.2019.16.5.9.18
Subject(s) - curriculum , sustainability , environmental accounting , quality (philosophy) , sustainable development , subject (documents) , accounting , engineering ethics , public relations , political science , sociology , business , engineering , pedagogy , computer science , library science , ecology , philosophy , epistemology , law , biology
Environmental education emerges as a crucial need in today’s circumstances, in academic contexts such as universities, it implies introducing environmental contents and criteria in the corpus of knowledge, skills, attitudes and values outlined in the curricula, which could allow the students to perform professionally in environmental schemes and circumstances. The objective of this essay is to analyze: 1) The insertion of the issue of Sustainable Development in Public Accounting, and 2) To identify the different possible approaches to Sustainable Development in the curricula. The environmental framework represents an innovation in the curricula development, since it highlights not only the human being as an individual and the society as important participants in this issue, but also the global environment in a double role, both as a partaker and a mediating element for a new society, Chacón, 2004 quoted by (Cóndor, 2018). Starting from the fact that universities have included the environmental framework in their programs and as part of their quality standards, we analyze how sustainability is insert in the Public Accounting Degree since the curriculum was restructured in 2015 (DACEA-UJAT. LCP. 206). An exploratory analysis is undertaken, to compare UJAT with other universities in Mexico by identifying indicators that represent the insertion of this framework with a transversal design among institutions and their curricula. The main goal is to strengthen the outline and contents of the subject Accounting for Sustainability.