Estudo sobre o conhecimento dos graduandos do curso de Ciências Contábeis da UFPB a respeito da contabilidade ambinental

Abstract

Accounting, considered an important tool to aid in the decision making of organizations, gains more evidence by inserting Environmental Accounting in its activities, in order to involve policies to preserve the environment in the midst of its work objectives. If Environmental Education should be taken into account, so that economic growth and sustainable development are considered together, the teaching of Accounting Sciences, in order to be complete and of quality, should also take into account such a topic, since it is something that Is already part of society's interest. In view of the presented scenario, the present work had as objective to identify the knowledge of the graduates of the course of Accounting Sciences of the Federal University of Paraíba (UFPB) regarding Environmental Accounting. Methodologically this research analysis is qualitative, and its descriptive method, with data collection performed through the application of a questionnaire with 162 students of the course of Accounting Sciences of the UFPB. It was verified that the majority of the students have little knowledge about the Environmental Accounting and subjects that involve it. It was verified that the performance of graduates who are in higher stages is not superior to the students of lower periods (students in the course) on the subject, taking into account the questionnaire model applied, with objective questions. A lack of students was identified in the discussion of the subject, regardless of whether they had already taken the course or had already had some contact with materials on science (extracurricular). In view of what has been presented, it is possible to infer that students of the Accounting Sciences course of the UFPB have little knowledge about Environmental Accounting issues, and that this is due to the absence of extracurricular activities on the subject.