Constructing new accountantsthe role of sustainability education

  1. Fernández Chulián, Manuel
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2011

Volumen: 14

Número: 1

Páginas: 241-265

Tipo: Artículo

DOI: 10.1016/S1138-4891(11)70034-6 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

El presente estudio responde a la llamada constante realizada desde el ámbito académico y político sobre la necesidad de introducir cambios en la educación de los futuros directivos. Como conclusión se presenta que la introducción dentro del plan de estudios de la asignatura Contabilidad para la sostenibilidad diseñada para ser impartida con una metodología de aprendizaje basada en el desarrollo intelectual y una educación dialogada, permite el cambio de valores de los futuros directivos hacia una re-humanización de la contabilidad y su papel como herramienta útil para la sociedad. A su vez permite al docente contribuir al proyecto de la Contabilidad Social gracias a su implicación directa en el cambio de valores de las futuras generaciones de contables. PALABRAS CLAVE: educación, contabilidad social y medioambiental.

Información de financiación

This research has been possible thanks to the financial support made available through of the Ministerio de Ciencia e Innovación (Ministry of Science and Innovation) and the European Social Fund (ECO2009-09937ECON).

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