A importância da contabilidade ambiental para a formação do Profissional contábil: um estudo com os discentes das Universidades de Uruaçu - Goiás

Abstract

Accounting was basically concerned with financial information, aiming at meeting tax and legal obligations. As applied social science follows the economic and social evolution to perform one of its main functions: to provide timely, relevant, reliable and appropriate information to managers and other users. Therefore, it was necessary to develop scientific studies in the area of accounting, understanding its origins, history and development, as well as the other areas of its performance, such as the environmental one, treated in this article. With the constant climate changes and the degradation of the environment, the scenarios changed and environmental accounting began to occupy the prominent place in the accounting scenario. There has never been so much talk about the environment as there are today. (CAVALCANTE, et al 2017). Based on this premise, the present study aims to identify the perception of the students of the Accounting Sciences courses of the Universities UEG, UNOPAR and UNIP, all with campuses located in the city of Uruaçu, about the importance of environmental accounting in the training of modern accounting professional. This longing is based on field studies carried out to support this article. As a result of the research, it was found that most accounting students are interested in environmental issues, besides realizing the importance of adequate ecological management as a means of social balance within a company. Regarding the methodology, we used bibliographical research, analyzing articles, theses and dissertations, as well as field research with the students of the universities mentioned, on the development of accounting and its environmental branching.