Socio-environmental issues in the Accounting Course. Accountancy students' perceptions of socio-environmental issues: a study in Salvador's higher education institutions

      Аннотация: The changes that have taken place in the social and environmental scenario have led to a new conception of economic development, which for a long time was only discussed from an economic perspective. The increase in society's awareness with the simultaneous incorporation of socio-environmental aspects into organizations, given the relevance of this issue, has led researchers to focus on the inclusion of these issues in Higher Education and, specifically, in Accounting courses, as well as on how to include socio-environmental content. The aim of this study was to analyze whether the formal involvement of Accounting students with social and environmental content contributes significantly to their perception of concepts and content of this nature. The findings of the research indicate that students are interested in incorporating social and environmental aspects into Accounting courses, as well as indicating that these students understand the benefits of including these aspects in the construction of organizational strategy. Thus, this work has contributed to a better understanding of the level of student perception.

Ключевые слова: social and environmental accounting, Accounting Teaching, Higher Education in Accounting Sciences