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Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants
Social and environmental accounting is the specific curricular content with which accountants are trained to be active participants in the fight for sustainable development. This work presents a review of the bibliography -is still scarce- related to education in social and environmental accounting,...
Social and environmental accounting is the specific curricular content with which accountants are trained to be active participants in the fight for sustainable development. This work presents a review of the bibliography -is still scarce- related to education in social and environmental accounting, and establishes certain recommendations for the design of its teaching: that social and environmental accounting can be classified as a segment of accounting, that an interdisciplinary approach is carried out, and that an dialogical vision is adopted between the traditional and critical perspectives of accounting.
Date received: August 30, 2019 Acceptance date: November 16, 2019
