A percepção dos discentes do curso de graduação em Ciências Contábeis da UFRN a respeito da contabilidade ambiental

Abstract

Environmental accounting has become essential to the training of accountants, as it empowers these professionals for responsible professional practice guided by the principles of environmental sustainability. Therefore, this study aimed to analyze the knowledge level of undergraduate Accounting students at UFRN regarding topics related to environmental accounting. To this end, this research adopted the statistical method, which, because it uses a questionnaire as a data collection tool, classifies the research as positivist in its approach to the problem. The sample consisted of undergraduate Accounting students from various periods of the program. The collected data were primary, as they were obtained directly from the source. Once data collection was complete, the data were tabulated and organized for exploratory data analysis. Subsequently, simple quantitative analysis was performed, which consists of the use of descriptive statistics (frequency, percentage). The study results showed that although students are interested in and recognize the importance of the topic, there is a gap in academic training regarding a systematic approach to Environmental Accounting. Regarding students' level of knowledge of Environmental Accounting and related topics, the research revealed that this level is evidenced by the small proportion of students who have already taken specific courses or participated in events on the topic, despite recognizing its importance in their academic training.