PRÁCTICAS CONTABLES Y GERENCIALES PARA LA SOSTENIBILIDAD
UN ANÁLISIS DOCUMENTAL DE LOS PLANES DE ESTUDIO DE GESTIÓN EN LA EDUCACIÓN SUPERIOR BRASILEÑA
Palabras clave:
Sostenibilidad, Educación Contable, Gestión Socioambiental, Prácticas Contables, Contabilidad de CostosResumen
Este estudio busca investigar la presencia de temas relacionados con la medición, el control y la divulgación de la sostenibilidad en los planes de estudio de los cursos superiores de contabilidad y gestión. El objetivo es evaluar en qué medida la formación de los futuros gestores incorpora prácticas contables y de gestión capaces de apoyar decisiones organizacionales sostenibles. Se adoptó un enfoque documental, analizando los programas de 76 asignaturas relacionadas con la sostenibilidad y los costes. Los datos se trataron mediante análisis de contenido categorial temático, desde una perspectiva interpretativista, y se organizaron en cuatro categorías: (I) enfoques de sostenibilidad organizacional, (II) herramientas de cálculo y evaluación para la sostenibilidad, (III) iniciativas de reporte sobre sostenibilidad y (IV) normas de gestión para la sostenibilidad. Los resultados muestran que, aunque existen menciones a estos temas, el enfoque es en su mayoría retórico. En las asignaturas relacionadas con la sostenibilidad predominan las normas y el reporte externo, con una limitada incorporación de herramientas de apoyo a la decisión y al control de gestión. En las asignaturas de costes, los contenidos vinculados con la sostenibilidad son prácticamente inexistentes. El estudio subraya la urgencia de integrar la sostenibilidad de forma transversal en los planes de estudio de contabilidad y gestión, ya que dicha integración favorece la formación de profesionales capaces de responder a las crecientes demandas de sostenibilidad y representa una oportunidad para el avance de la educación contable.
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Derechos de autor 2026 Cleiton Almeida da Silva, Érika Borges Ferreira
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