A disciplina contabilidade e sustentabilidade na UFPR: relato de experiências

Luiz Panhoca; Edmeire Cristina Pereira; Christianh Eduardo Henriquez Zuñiga; Hayrton Francis Ximenes de Andrade; Edmeire Edmeire C. Pereira

doi:10.22169/revint.v12i27.1020

Authors

Luiz Panhoca UFPR - Universidade Federal do Paraná
Edmeire Cristina Pereira UFPR Universidade Federal do Paraná
Christianh Eduardo Henriquez Zuñiga UACh/CEAM - Universidade Austral de Chile - Centro de Estudios Ambientales
Hayrton Francis Ximenes de Andrade UNIOESTE
Edmeire Edmeire C. Pereira Mestre em Biblioteconomia e Ciência da Informação (PUC-Campinas), Professora Assistente IV Depto. Ciência e Gestão da Informação (DECIGI/UFPR).

DOI:

https://doi.org/10.22169/revint.v12i27.1020

Abstract

RESUMO

Este artigo apresenta o desenvolvimento ea estrutura cursos de Contabilidade Ambiental ensinado na UFPR (graduação, pós-graduação e mestrado), com a agregação da experiência da ITCP e da troca de experiências com o INDIOS / UNIOESTE ea CEAM / UACh. A consciência das questões ambientais é uma oportunidade para ampliar o conhecimento e atividades profissionais em diversas áreas do conhecimento. Para a contabilidade, um curso de contabilidade ambiental, no seu entendimento mais amplo é a realização de transdisciplinaridade e também a integração do tripé: ensinar-pesquisa-extensão e mostrar também como informações da contabilidade pode ser aplicada no planejamento estratégico das regiões , entidades e pessoas em questões ambientais, receitas, gerenciamento de custos e análise de desempenho. Esta disciplina reforça o conhecimento da área, acrescentam outros ramos do conhecimento, outras dimensões e valores para a análise contábil. Conclui-se que os desafios apresentados no projeto e na execução desta disciplina podem ser notados em resultados significativos, tanto na evolução e aprimoramento da disciplina em termos de abordagem metodológica ou uma aprovação alta do ponto de vista dos alunos. Talvez o mais importante deste curso é negar a tendência do represamento disciplinar observado por Patten e Williams (1990) e reafirmado pelo AECC (1990), Grinnell e Hunt III (2000) e outros como Cummings et al. (2001), e Spanyi (2011).

Palavras chave: Contabilidade ambiental; Ensino; Contabilidade e Sustentabilidade.

Abstract

This article presents the development and the courses structure in Environmental Accounting taught in the UFPR (undergraduate, graduate and master degree), with the aggregation of the experience of ITCP and the exchange of experiences with the INDIOS/UNIOESTE and the CEAM/UACh. The environmental issues awareness is an opportunity to expand the knowledge and professional activities in various fields of knowledge. For the accounting, a course in environmental accounting, in its broadest understanding is the realization of transdisciplinarity and also the integration of tripod: teach-research-extension and show also how the accounting´s informations can be applied in the strategic planning of the regions, entities and persons in environmental issues, revenues, costs management and performance analysis. This discipline reinforces knowledge of the area, adds other branches of knowledge, other dimensions and values to the accounting analysis. We conclude that the challenges presented in the design and execution of this discipline can be noticed in significant results in both evolution and refinement of the discipline in terms of methodology approach or an high approval from the point of view of students. Perhaps the most important of this course is deny the trend in the disciplinary damming observed by Patten and Williams (1990) and reaffirmed by AECC, (1990), Grinnell and Hunt III (2000 ) and others as Cummings et al., (2001), Spanyi, (2011).

Key words: Environmental accounting, Education, Accounting and Sustainability

RESUMEN

Este artículo presenta el desarrollo y la estructura cursos de Contabilidad Ambiental enseñados en la UFPR (graduación, posgrado y maestría), con la agregación de la experiencia de la ITCP y del intercambio de experiencias con el INDIOS / UNIOESTE y la CEAM / UACh. La conciencia de las cuestiones ambientales es una oportunidad para ampliar el conocimiento y las actividades profesionales en diversas áreas del conocimiento. Para la contabilidad, un curso de contabilidad ambiental, en su entendimiento más amplio es la realización de transdisciplinariedad y también la integración del trípode: enseñar-investigación-extensión y mostrar también cómo informaciones de la contabilidad puede ser aplicada en la planificación estratégica de las regiones, entidades y entidades personas en cuestiones ambientales, ingresos, gestión de costos y análisis de desempeño. Esta disciplina refuerza el conocimiento del área, añaden otras ramas del conocimiento, otras dimensiones y valores para el análisis contable. Se concluye que los desafíos presentados en el proyecto y en la ejecución de esta disciplina pueden ser notados en resultados significativos, tanto en la evolución y perfeccionamiento de la disciplina en términos de abordaje metodológico o una aprobación alta desde el punto de vista de los alumnos. En el caso de que se produzca un cambio en la calidad de vida de las personas que viven con el VIH / SIDA, (2001), y Spanyi (2011).

Palabras clave: Contabilidad ambiental; Enseñanza; Contabilidad y Sostenibilidad.

DOI: http://dx.doi.org/10.22169/revint.v12i27.1020

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Author Biographies

Luiz Panhoca, UFPR - Universidade Federal do Paraná

Professor da Universidade Federal do Paraná (UFPR). Pós Doutor em Geografia. Membro da International Society for Ecological Economics (ISEE), da American Accounting Association (AAA) e da Society for Ecological Restoration International (SER).. É membro da Incubadora Tecnológica de Cooperativas Populares - ITCP/UFPR. Colaborador do Centro Transdisciplinario de Estudios Ambientales y Desarrollo Humano Sostenible de la Universidad Austral de Chile. Membro do comitê PROCAS da UGM.

Edmeire Cristina Pereira, UFPR Universidade Federal do Paraná

Graduada em Biblioteconomia e Documentação pela Pontifícia Universidade Católica de Campinas (1984) e Mestre em Biblioteconomia e Ciências da Informação pela Pontifícia Universidade Católica de Campinas (2001), na linha de pesquisa em Informação para Indústria e Negócios. Docente da Universidade Federal do Paraná, desde 1993. Consultora de projetos na Pró-Reitoria de Recursos Humanos e Assuntos Estudantis, atual PROGEPE, da UFPR de 2003 a 2005. Chefe do Departamento de Ciência e Gestão da Informação, FG-01, do Setor de Ciências Sociais Aplicadas de 2014 a 2016.

Christianh Eduardo Henriquez Zuñiga, UACh/CEAM - Universidade Austral de Chile - Centro de Estudios Ambientales

Doutorando em Ciências Humanas mençaõ discurso e cultura pela Universidade Austral de Chile (UACh) e doutorado sanduíche no Programas de Pós Graduação Doutorado em Meio Ambiente e Desenvolvimento Universidade Federal de Paraná (MADE-UFPR) com bolsa Conicyt, e no Centro de Recursos Hídricos e Ecología Aplicada da Universidade de São Paulo Chrea-USP com bolsa Mecesup. É mestre em Desenvolvimento Regional pela Universidade Regional de Blumenau (FURB) com bolsa Capes.

Hayrton Francis Ximenes de Andrade, UNIOESTE

Graduação em Direito pela Pontifícia Universidade Católica do Paraná (1991) e Mestrado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2000). Professor de direito assistente da Universidade Estadual do Oeste do Paraná, É Coordenador do Programa INDIOS Incubadora de Direitos Institucionais e Organizações Solidárias.

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