Ensino sobre sustentabilidade nos cursos de pós-graduação em ciências contábeis no Brasil

Abstract

A sustainable world requires a society that is capable of balancing cultural development, conservation of natural resources and economic viability. One of the pillars that education exercises is to qualify human beings, to change themselves and society. In 2015, the UN undertook a courageous action plan, aimed at people, the planet and prosperity. The 2030 Agenda, made up of 17 interconnected and indivisible Sustainable Development Goals, encourages education for sustainability in the academic community. By analyzing the role of Postgraduate Programs and considering their relevance for the reach and dissemination of education for sustainable development, the present research has the objective of verifying how teaching about sustainability is being addressed in Postgraduate Programs in Accounting Sciences in Brazil, as well as identifying the perception of postgraduate students about the sustainable development objectives recommended by the UN 2030 Agenda. The study adopted descriptive research as a method, with a quali-quanti approach. Documental research was carried out in the teaching plans and pedagogical projects of the courses offered in stricto sensu postgraduate programs in Accounting Sciences at national level and also the application of a survey to postgraduate students. The documentary analysis showed that there is a shortage of mandatory subjects aimed at sustainable development, revealing that the subjects are concentrated in electives disciplines, and only the programs at the Federal University of Ceará and the Federal University of Santa Maria offer a line of research with the sustainability theme. The results obtained in the survey among postgraduate students showed that the majority realize that the topic is fundamental for their training and professional performance. However, 76.32% of respondents reported that they had never participated in any training at the PPGCC's and, furthermore, the majority of respondents declared that they had no connection with the SDGs. Regarding the knowledge of postgraduate students about international standards related to sustainability IFRS S1 and IFRS S2, there was a percentage of 35.3% and 32.1%, respectively, as the regulation was published in June 2023, and the 2030 Agenda and the SDGs in 2015. The findings reveal, according to the critical view of Powell and McGuigan (2024), that many accounting students may have been educated, mainly, in an instrumentalist approach and focused on accounting techniques and practices necessary to prepare accurate and regulatory-compliant financial reports. The research indicates that postgraduate academic programs in Accounting Sciences in Brazil are not yet fully available due to the dissemination of the SDGs, considering that the tendency is to prioritize what is required by law. The present study contributes to reflections on teaching about sustainability in postgraduate studies. Academic managers and teachers can use this study to review their goals, regulations and activities, considering the relevance of the topic for society.