Contabilidad ambiental para la sustentabilidad. Lineamientos microcurriculares

Overview & Synopsis

This book provides specific guidelines for incorporating environmental accounting into public accounting programs from a critical perspective. The first chapter systematizes the theoretical foundations of environmental education within the contexts of knowledge, learning, pedagogy, and didactics, with the aim of understanding the meanings, approaches, and theories that have emerged, become established, and continue to expand in this field. The following chapter contextualizes the concept of environmental accounting in order to understand how it has been approached both internationally and nationally, as well as how environmental accounting has been integrated into university-level education. The third chapter presents the methodological design that guides the study. Subsequently, the fourth chapter offers a characterization of existing environmental accounting proposals developed within universities in Antioquia. This is followed by a qualitative content analysis of those proposals, complemented by triangulation based on semi-structured interviews conducted with key stakeholders. The book then proposes a micro-curricular framework that highlights the methodological and pedagogical processes involved in the teaching and learning of environmental accounting within public accounting programs at universities in Antioquia. Finally, it presents the study’s main conclusions, together with its limitations and suggestions for future lines of research.