Información del artículo
Abstract
This paper responds to recurrent calls from academic and political spheres on the need for change in the education of future executives. It concludes that the inclusion in the accounting syllabus of the accounting for sustainability course, which is designed to be taught through learning based on intellectual development and dialogical education, will stimulate change in the values held by future managers leading to the re-humanization of accounting and its role as a useful tool for society. The course will also allow teachers to contribute to the Social Accounting project through their direct engagement in the changing values of future generations of accountants.
Keywords:
education
social and environmental accounting
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
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