Finance, Markets and Valuation
Vol. 7, Num. 2 (July-December 2021), 124–138
Title: Inclusion of accounting for sustainability by professors of accounting programs
Authors: Mónica Lizette Bernal Montero, Helga Lucero Barrera Arciniegas
DOI: 10.46503/PIEO1008
Abstract:
Sustainability is a concept that has been positioned at the corporate and business world level, which raises the question of how one of the main actors in this field: accountants, has been trained to understand and apply this concept in his work. This article aims to discuss the training that future accounting professionals receive, how curricula and content should be adapted and transformed to prepare accountants with a critical and human sense that allows them to analyze business activities not only from a single perspective economic but also environmental and social, which would give way to the teaching of accounting for sustainability.
Keywords: Accounting for sustainability; Accounting education; Critical thinking
