Contabilidade ambiental na graduação: um estudo de multicasos

Abstract

This work aims to identify how the scientific literature on undergraduate Accounting Sciences, produced in federal universities in the Brazilian Northeast, more specifically in 9 HEIs, has addressed environmental accounting and what its main limitations are in the period from 2015 to 2025. Classified as a descriptive, bibliographic, and qualitative research, the investigation involved the collection and analysis of 70 TCCs available in institutional repositories. The results indicate that environmental accounting has gained increasing relevance in higher education, especially since 2017, with emphasis on topics such as environmental disclosure, evidence in accounting reports, ESG, and the use of accounting as a management tool. The universities UFRN, UFCG, UFC, and UFPB stood out in terms of publication volume and thematic diversity. However, frequent methodological weaknesses were identified, including small sample sizes, limited use of primary data, and the absence of more robust analytical tools. Gaps were also observed in the discussion of current issues, such as new international sustainability standards and the Sustainable Development Goals (SDGs). It is concluded that, although in a process of consolidation, environmental accounting still requires greater theoretical, methodological, and institutional development at the undergraduate level. The study contributes to a better understanding of the current stage of regional scientific production and reinforces the importance of strengthening education and research on this topic within Accounting Sciences.