Análise da contribuição do ensino e dos meios de divulgação do conhecimento para a formação profissional em Contabilidade Ambiental

Abstract

The aim of this work is to analyze the conditions of Environmental Accounting teaching offer in the courses of Accounting Sciences in Brazil and the spread of this subject in books and professional and academic journals during the last 4 years. To reach the proposed objective, the data were initially collected in the curricular structure of the degree courses in Accounting Sciences presented by all of the teaching institutions contained in the INEP/MEC data base, in order to identify the presence of the Environmental Accounting discipline. Then, questionnaires addressed to the coordinators and professors of the Courses of Accounting Sciences of São Paulo were elaborated and applied in an exploratory way to verify their perceptions of the teaching of the Environmental Accounting. Finally, the analysis of contents of the books published in Brazil and the professional and academic journals selected was accomplished, starting from the base Qualis of CAPES (Coordination of Superior Level Personnel Improvement). It was observed that from the 716 institutions which offered 916 courses of Accounting Sciences in May of 2006, only 26 contemplated Environmental Accounting, presenting larger concentration in the Southeast area and smaller in the Northeast one. As for the coordinators' perception and professors it indicates a favorable attitude towards the teaching of the Environmental Accounting. It was also observed, in the analyzed period, in the journals and specialized books, a popularization increase in the knowledge about Environmental Accounting.