文章基本信息

标题：Consideraciones acerca del desarrollo de un modelo de educación ambiental emancipatoria para la formación del profesional contable
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作者：Selma Alves Dios ; José Paulo Cosenza
期刊名称：Revista Facultad de Ciencias Económicas
印刷版ISSN：0121-6805
电子版ISSN：1909-7719
出版年度：2019
卷号：27
期号：2
页码：127-144
DOI：10.18359/rfce.3905
出版社：Universidad Militar Nueva Granada
摘要：Este trabajo presenta una revisión teórica acerca de la integración de la temática ambiental en la educación contable; además, vincula los principios básicos de una sociedad sostenible y discute las limitaciones del modelo convencional de academia y sus reflejos en la formación del contable.
其他摘要：This paper presents a theoretical review about the integration of environmental issues into accounting education; it also links the basic principles of a sustainable society and discusses the limitations of the conventional academic model and its impact on accountant education related to environmental knowledge. For this purpose, constructive alternatives were analyzed for a systemic, critical and innovative vision in the academic development of faculty, translated into the education of students from a humanitarian and social perspective that includes the biological and collective life of all species as the central point of concerns about society and sustainability. Research is qualitative in its approach the problem, descriptive in terms of its objective, and documentary in the type of research procedure. The contents of research articles published in accounting journals were analyze during data treatment to produce data by examining the nature and context of the studied phenomenon. The study of results shows that the dominant model of environmental education does not provide an accounting education that values critical, reflective and purposeful thinking, and it is intended to maintain economic, social and environmental issues in line with sustainable development and nature.
关键词：Conocimiento transdisciplinar; desarrollo sostenible; educación ambiental; formación contable; metodología de enseñanza