Contabilidade ambiental: um estudo sobre o conhecimento dos discentes da área contábil em relação a contabilidade ambiental.

Abstract

The present study had as objective to verify the perception of the students of eighth to tenth period of accounting course about subject environmental accounting. The research was characterized as descriptive, of quantitative nature. We applied a questionaire, using the Likert scale of five level, for students from the eighth to the tenth accounting sciences period of the Federal University of Uberlândia. Through a percentage analysis of each type question related to each period and also in a general way, it was identified that, in general, the students disagreed with the statements related to full personal knowledge on the subject of this study, as well as the wide dissemination of the subject provided by the Federal University of Uberlândia. The eighth period, analyzed in an individual way, obtained an increase of three to four hits in relation to the media in the evaluative questions and also positioned itself in an opposite way to the general evaluation in relation to the perception to the space that the Federal University of Uberlândia has opened for the study of the topic, 35.71% agreeing that this subject has been exposed, different from the 26.67% and 33.33%, respective ninth and tenth period that partially disagreed with this fact. Therefore, although most of the students have a perception of negative to the average, it is important to emphasize that this picture is able to become positive in a short time.