Uma análise do interesse dos estudantes de ciências contábeis pela área de contabilidade ambiental.

Abstract

Excessive degradation of the environment and natural resources have drawn attention around the world, and that the environment has attracted increasing attention and interest. Thus, institutions of higher catalyst sources of new knowledge is increasingly devoted to environmental issues in order to mitigate the impacts caused by man. Accordingly, this study has the goal of writing which the interests of accounting students for the area of environmental accounting. The focus was an exploratory research, descriptive, applied, literature with a qualitative and quantitative. To achieve our purposes, we analyzed a sample of 54 questionnaires from a universe 62 students in the discipline of Environmental Accounting Course of Accounting Sciences, UFCG campus Sousa-PB in the period from 2009.1. The results indicate that there was agreement with about 8 1% of the questions contained in the questionnaires, some disagreement in 14% and about 5% were neutral. The above means that most students understand the importance of the disciplines of Environmental Accounting, although not interested in working in this area. It is recommended for studies that may include other variables and other statistical techniques related to the topic, even if possible comparing the results shown here with other public institutions that adopt curriculum components related to the environmental area.