ENVIRONMENTAL ACCOUNTING IN PUBLIC UNIVERSITIES INSTITUTIONS IN THE STATE OF PARANÁ: A STUDY OF THE CURRICULUM SCENARIO

• DOI: 10.22533/at.ed.216322313017

• Palavras-chave: Environmental Accounting; Curriculum Grid; Public Institutions of Universities.

• Keywords: Environmental Accounting; Curriculum Grid; Public Institutions of Universities.

• Abstract:

  The objective of this study is to verify the presence of Environmental Accounting in Public Institutions of Universities in the State of Paraná, through the survey of their curriculum, showing which disciplines are directly related to Environmental Accounting in the Accounting course. The study is characterized as a field research observing the curriculum of each course by consulting the  website of each institution, using the data collection method. Since during the last decades, the environmental concern of people around the world has been increasing on a large scale, with that the Environmental Accounting gains more and more prominence, and for this area of accounting study to be improved, it is necessary to turn our attention, in educational terms, to the curriculum that has been offered by institutions in the geographic context of Paraná. Currently, even with the advancement of technology and environmental concerns, most institutions do not have subjects aimed at teaching Environmental Accounting. This phenomenon can make students less likely to understand that such discernment can be decisive in the social, environmental and financial spheres.