La inclusión de la contabilidad para la sostenibilidad por parte de los docentes de los programas de contaduría

Translated title of the contribution: Inclusion of accounting for sustainability by professors of accounting programs

Mónica Lizette Bernal Montero, Helga Lucero Barrera Arciniegas

Research output: Contribution to journalArticlepeer-review

Abstract

Sustainability is a concept that has been positioned at the corporate and business world level, which raises the question of how one of the main actors in this field: accountants, has been trained to understand and apply this concept in his work. This article aims to discuss the training that future accounting professionals receive, how curricula and content should be adapted and transformed to prepare accountants with a critical and human sense that allows them to analyze business activities not only from a single perspective economic but also environmental and social, which would give way to the teaching of accounting for sustainability.
Translated title of the contributionInclusion of accounting for sustainability by professors of accounting programs
Original languageSpanish
Pages (from-to)124–138
Number of pages15
JournalFinance, Markets and Valuation
Volume7
Issue number2
DOIs
StatePublished - 2021

Keywords

  • Accounting for sustainability
  • Accounting education
  • Critical thinking

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