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Previous issue date: 2006-08-31 / The aim of this work is to analyze the conditions of Environmental Accounting teaching offer in the courses of Accounting Sciences in Brazil and the spread of this subject in books and professional and academic journals during the last 4 years. To reach the proposed objective, the data were initially collected in the curricular structure of the degree courses in Accounting Sciences presented by all of the teaching institutions contained in the INEP/MEC data base, in order to identify the presence of the Environmental Accounting discipline. Then, questionnaires addressed to the coordinators and professors of the Courses of Accounting Sciences of S??o Paulo were elaborated and applied in an exploratory way to verify their perceptions of the teaching of the Environmental Accounting. Finally, the analysis of contents of the books published in Brazil and the professional and academic journals selected was accomplished, starting from the base Qualis of CAPES (Coordination of Superior Level Personnel Improvement). It was observed that from the 716 institutions which offered 916 courses of Accounting Sciences in May of 2006, only 26 contemplated Environmental Accounting, presenting larger concentration in the Southeast area and smaller in the Northeast one. As for the coordinators' perception and professors it indicates a favorable attitude towards the teaching of the Environmental Accounting. It was also observed, in the analyzed period, in the journals and specialized books, a popularization increase in the knowledge about Environmental Accounting. / O objetivo do presente estudo ?? analisar as condi????es de oferta do ensino de Contabilidade Ambiental nos cursos de Ci??ncias Cont??beis no Brasil e a divulga????o desse tema nos ??ltimos 4 anos, em livros e peri??dicos especializados acad??micos e profissionais. Para alcan??ar o objetivo proposto foram coletados inicialmente dados sobre a estrutura curricular dos cursos de gradua????o em Ci??ncias Cont??beis ofertados por todas as institui????es de ensino constantes na base de dados do INEP/MEC visando a identificar a presen??a da disciplina Contabilidade Ambiental. Em um segundo momento, foram elaborados e aplicados question??rios, em car??ter explorat??rio, direcionados aos coordenadores e professores dos Cursos de Ci??ncias Cont??beis de S??o Paulo, para verificar a percep????o de ambos sobre o ensino da Contabilidade Ambiental. Os resultados obtidos foram submetidos ?? an??lise de conte??do dos livros publicados no Brasil, peri??dicos profissionais e acad??micos selecionados a partir da base Qualis da CAPES (Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior) tais como: teste H tamb??m conhecido como teste Kruskal Wallis e aplica????o do teste Box Plot.Observou-se que das 716 institui????es que ofereciam, em maio de 2006, 916 cursos de Ci??ncias Cont??beis apenas 26 contemplavam Contabilidade Ambiental, apresentando maior concentra????o na regi??o Sudeste e menor na regi??o Nordeste. A an??lise das respostas obtidas no question??rio revelou, entre outros aspectos,uma atitude favor??vel quanto ?? percep????o de coordenadores e professores para o ensino da Contabilidade Ambiental. Observou-se, tamb??m, no per??odo analisado, um crescente aumento da divulga????o do conhecimento sobre Contabilidade Ambiental, em peri??dicos e livros especializados.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/575 |
| Date | 31 August 2006 |
| Creators | Souza, Valquiria Pinheiro de |
| Contributors | Weffort, Elionor Farah Jreige, Pinto, Silvia Helena Boarin, Peleias, Ivam Ricardo |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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