A discussão ambiental na matriz curricular do curso de Ciências Contábeis: a transversalidade existe?

Abstract

This research sought to investigate how Environmental Education is discussed in the undergraduate course in Accounting at the Federal University of Uberlândia (UFU), on the Pontal campus. It is exploratory and descriptive research, with a qualitative approach, which used analysis of documental sources, such as the Pedagogical Project of the Course (PPC), the subject sheets, and teaching plans to collect information. Semi-structured interviews were also used, whose analysis based on terms and expressions was triangulated with information from primary sources. With regard to documentary research, the results revealed that the PPC provides that the course should offer discussions related to environmental issues; in the subject sheets, reference to environmental themes was found in the following subjects: Ethics and Social Responsibility, which is mandatory, and Environmental Education, which is optional. The interviews revealed that, even being foreseen in a single mandatory subject, Environmental Education is discussed in the classroom, especially when discussing issues related to environmental liabilities and costs, in subjects such as Agricultural Accounting and Accounting Theory. However, when the discussion takes place, the methodology used is expository. It was also confirmed in the reports that Environmental Education is addressed in the course, in research and extension events, when lectures and round tables are given to discuss themes related to the environment, verifying that the theme permeates, in a way transversal, through the contents of accounting and the training of accounting professionals.