Inclusion of accounting for sustainability by professors of accounting programs

Mónica Lizette Bernal Montero, Helga Lucero Barrera Arciniegas
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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.
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包括会计项目教授的可持续性会计
可持续发展是一个被定位在公司和商业世界层面的概念,这就提出了一个问题,即这个领域的主要参与者之一:会计师,是如何在他的工作中接受培训来理解和应用这个概念的。本文旨在讨论未来会计专业人员接受的培训,如何调整和改造课程和内容,以培养具有批判性和人性意识的会计师,使他们不仅能够从单一的经济角度分析商业活动,而且能够从环境和社会角度分析商业活动,这将让位于可持续会计的教学。
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