Environmental Accounting in the Universities of Cauca, Colombia

Abstract

Generating academic processes that allow for the recognition of environmental issues from economic knowledge areas in higher education institutions such as public accounting enables individuals in training to acknowledge a broader perspective and include social and environmental variables that are initially not integrated into their profession. The study aimed to recognize the key elements that shape a process of incorporating the environmental dimension into the universities of Cauca through the application of qualitative-hermeneutical methodology. Data collection considered the university curriculum and the faculty members in universities as part of a complex system related to the education of professionals committed to their environment. The results
reveal an incipient process of integrating the environmental dimension into educational settings at universities in relation to economic-accounting programs.