Sustainability in the opinion of undergraduate students in accountancy programs: the opportunist and utilitarian logic prevails

Abstract

It was investigated the opinion of students in the Accountancy undergraduate program regarding the notion of sustainability. Theoretically, the concepts of sustainability, morals and ethics and the accountant educational and professional training were articulated. A survey was carried out and data collection involved the triangulation by combining the application of a questionnaire and documentary research. The sample consisted of 285 students (36.12% of the population size) of all periods and shifts of the course. The results reveal that the notion of sustainability predominant in the literature, which presupposes the equitable treatment of the economic, social and environmental dimensions, is not shared by the respondents. Contrariwise, it was observed the prevalence of the economic dimension in relation to the other dimensions. In part, this prevalence is anchored in the opportunist and utilitarian logic that permeates the accountant education. The results point to the need of rethinking the current education model towards a sustainable logic.

Keywords

• sustentabilidade
• moral e ética
• formação do contador
• comportamento esperado
• comportamento efetivo