Contabilidade Ambiental nas Instituições Públicas de Ensino Superior do Estado de Minas Gerais

Abstract

The inclusion of the subject of Environmental Accounting in public higher education institutions in the state of Minas Gerais proves to be indispensable in promoting sustainability, environmental responsibility, strategies, and management of organizations. On the other hand, its academic contribution to the subject comes from the accounting principle of enabling undergraduates to face the objections of environmental management in institutions, also considering factors such as resistance to curricular change, availability of qualified teachers, and students' perception of the importance of the subject. Data were collected through a website consultation, using a methodology classified as exploratory with a qualitative approach and bibliographic technical procedures. The literature review will cover fundamental concepts of environmental accounting and socio-environmental responsibility. It is hoped to contribute to a deeper understanding of the potential impact of accounting education on the training of future accountants, as well as offering recommendations for improving academic curricula at public universities in Minas Gerais.

Keywords: Environmental Accounting, Sustainability, Public Higher Education Institutions, Environmental Responsibility