La importancia de asignaturas verdes en el pensum de contaduría pública de la Uniagustiniana

Abstract

The main objective of this research project is to determine what is the importance of environmental accounting for public accounting students at Uniagustiniana? As global pollution has been increasing it affected generations over time. In this way, to carry out the problem it was developed as follows: first, the different views that exist on green accounting (economic and social) were deepened, where assets, liabilities, expenses, costs, their classification are defined , the use of the sustainability and evolution of accounting education, secondly, it contextualizes the accounting training in Colombia of the public accounting undergraduate programs, in high-quality accredited universities in the 21st century, and finally, to determine different arguments according to the contributions of a green training at a financial, critical and social level in accordance with corporate social responsibility.