The integration of Sustainable Development Goals (SDG) in the Pedagogical Projects of Accounting Courses in Brazil

Aguiar, José Hilton Santos; Gomes, Sonia Maria da Silva; Monteiro, Sónia Maria da Silva; Freire, Fátima de Souza

doi:10.5902/1983465985356

person José Hilton Santos Aguiar

Definition of research problem · Development of hypotheses or research questions (empirical studies) · Development of theoretical propositions (theoretical work) · Data collection · Theoretical foundation / Literature review · Definition of methodological procedures · Statistical analysis · Analysis and interpretation of data · Critical revision of the manuscript · Manuscript writing 1 – José Hilton Santos Aguiar Institution: Federal University of Bahia, Salvador – Bahia, Brazil Master in Accounting from Federal University of Bahia Orcid: https://orcid.org/0000-0002-2642-8342 Email: hton87@gmail.com

schoolFederal University of Bahia, BA, Brazil

0000-0002-2642-8342

person Sonia Maria da Silva Gomes

Definition of research problem · Development of hypotheses or research questions (empirical studies) · Development of theoretical propositions (theoretical work) · Data collection · Theoretical foundation / Literature review · Definition of methodological procedures · Statistical analysis · Analysis and interpretation of data · Critical revision of the manuscript · Manuscript writing 2 – Sonia Maria da Silva Gomes Institution: Federal University of Bahia, Salvador – Bahia, Brazil PhD in Production Engineering from the Federal University of Santa Catarina Orcid: https://orcid.org/0000-0003-2024-4419 Email: soniagomes3@gmail.com

schoolFederal University of Bahia, BA, Brazil

0000-0003-2024-4419

person Sónia Maria da Silva Monteiro

Theoretical foundation / Literature review · Definition of methodological procedures · Statistical analysis · Analysis and interpretation of data · Critical revision of the manuscript · Manuscript writing 3 – Sónia Maria da Silva Monteiro Institution: Instituto Politécnico do Cávado e Ave – Barcelos, Portugal PhD in Management Sciences (Accounting) at the University of Santiago de Compostela (Spain) Orcid: https://orcid.org/0000-0003-2149-4962 Email: smonteiro@ipca.pt

schoolPolytechnic Institute of Cávado and Ave, Portugal

0000-0003-2149-4962

person Fátima de Souza Freire

Theoretical foundation / Literature review · Definition of methodological procedures · Statistical analysis · Analysis and interpretation of data · Critical revision of the manuscript · Manuscript writing 4 – Fátima de Souza Freire Institution: University of Brasília; Brasília – Federal District, Brazil Post-doctorate in Socio-environmental Accounting from the University of Saint Andrews, Scotland Orcid: https://orcid.org/0000-0003-1133-5087 Email: ffreire51@gmail.com

schoolUniversity of Brasília, DF, Brazil

0000-0003-1133-5087

Conflict of Interest:

The authors have stated that there is no conflict of interest.

Edited by:

Jordana Marques Kneipp

COUNTY	HEIs	ACRONYM	YEAR OF PCC	CATEGORIE	MODALITY
BA	Universidade Federal da Bahia - daytime	UFBA	2006	Public	Presential
BA	Universidade Federal da Bahia – night time	UFBA	2008	Public	Presential
BH	Faculdade IBMEC	IBMEC	2016	Private	Presential
RJ	Faculdade IBMEC	IBMEC	2016	Private	Presential
DF	Universidade De Brasília - fulltime	UNB	2019	Public	Presential
DF	Universidade De Brasília – night time	UNB	2019	Public	Presential
DF	Faculdades Integradas da UPIS	UPIS	2016	Private	Presential
MG	Universidade Federal de Juiz De Fora	UFJF	2015	Public	Presential
MG	Universidade Federal de Viçosa	UFV	2013	Public	Presential
PI	Universidade Federal do Piauí	UFPI	2014	Public	Presential
PR	Universidade Tecnológica Federal do Paraná	UTFPR	2019	Public	Presential
RJ	Faculdade Presbiteriana Mackenzie Rio	FPM	2020	Private	Presential
RN	Universidade Federal Rural Do Semiárido	UFERSA	2012	Public	Presential
RS	Universidade Federal do Rio Grande do Sul	UFRGS	2018	Public	Presential

SDG	Keywords	Qty.	SDG	Keywords	Qty.
1	poverty; poor; vulnerability; dimensions; men; places;	6	10	institutions; reduce; costs; inequality; migration; policy.	6
2	Food; markets; agricultural(s); plants; productivity; food.	6	11	people; insurance; inclusive; resilient; settlements; cities; affordable; urban	8
3	Health; illnesses; medicine; mortality; deaths; born; transmissible; vaccines; essentials; risks.	10	12	consumption; production; foods; raise awareness (r) (action); waste;	5
4	Education; quality; learning; teaching; formation; fundamental.	6	13	Climate; changes; adaptation; mitigation; alert; catastrophes; climate; natural; disaster	9
5	Women; girls; equality; conference; rights; empower; genre;	7	14	marine; oceans; fishing; scientific; sea; pollution; resources; fish.	8
6	Water; sanitation; to secure; equitable; scarcity; recycling;	6	15	ecosystems; biodiversity; degradation; species; forests; conservation; protect; desertification; Earth; terrestrial.	10
7	Energy; energetic; clean; modern; efficiency; energies; renewable;	7	16	levels; responsible; violence; combat; justice; abuse;	6
8	work; job; GDP; growth; promote; economic; financial;	7	17	training; partnerships; mobilization; cooperation; Implementation; International.	6
9	infrastructure; search; innovation; industry; technology.	5	17
TOTAL					118

	IE1	IE2	IE3	IE4	IE5	IE6	IE7	IE8	IE9	IE10	IE11	TOTAL
ODS 1				X		X	X		X	X		5
ODS 2	X	X	X	X	X	X	X		X	X		9
ODS 3				X		X	X					3
ODS 4	X	X	X	X	X	X	X	X	X	X	X	11
ODS 5			X				X			X		3
ODS 6									X	X		2
ODS 7	X									X		2
ODS 8	X		X		X	X			X	X		6
ODS 9	X	X	X	X	X	X	X	X	X	X	X	11
ODS 10			X	X		X	X	X	X	X	X	8
ODS 11						X	X		X	X	X	5
ODS 12	X					X	X	X				4
ODS 13	X		X	X		X	X					5
ODS 14												0
ODS 15												0
ODS 16						X			X	X		3
ODS 17												0
TOTAL	7	3	7	7	4	11	10	4	9	11	4	77

Goal 1	End poverty in all its forms everywhere.
Goal 2	End hunger, achieve food security and improved nutrition, and promote sustainable agriculture.
Goal 3	Ensure healthy lives and promote well-being for all at all ages.
Goal 4	Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.
Goal 5	Achieve gender equality and empower all women and girls.
Goal 6	Ensure availability and sustainable management of water and sanitation for all.
Goal 7	Ensure access to affordable, reliable, sustainable, and modern energy for all.
Goal 8	Promote sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all.
Goal 9	Build resilient infrastructure, promote inclusive and sustainable industrialization, and foster innovation.
Goal 10	Reduce inequality within and among countries.
Goal 11	Make cities and human settlements inclusive, safe, resilient, and sustainable.
Goal 12	Ensure sustainable consumption and production patterns.
Goal 13	Take urgent action to combat climate change and its impacts.
Goal 14	Conserve and sustainably use the oceans, seas, and marine resources for sustainable development.
Goal 15	Protect, restore, and promote the sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss.
Goal 16	Promote peaceful and inclusive societies for sustainable development, provide access to justice for all, and build effective, accountable, and inclusive institutions at all levels.
Goal 17	Strengthen the means of implementation and revitalize the global partnership for sustainable development.

SDG

TARGETS IDENTIFIED IN THE PPC

SDG 4 - Quality Education)

4.3 “By 2030, ensure equal access for all men and women to quality technical and higher education at affordable prices, including university”
4.4 “By 2030, substantially increase the number of young people and adults who have relevant skills, including technical and vocational skills, for employment, decent work and entrepreneurship”
4.5 By 2030, eliminate gender disparities in education and ensure equal access to all levels of education training for the most vulnerable, including people with disabilities, indigenous people and children in vulnerable situations. 4.7 “By 2030, ensure that all students acquire the knowledge and skills necessary to promote sustainable development...”;
4.b “By 2020, substantially expand the number of scholarships globally...”.

SDG 9 - Innovation and Infrastructure)

9.5 “Strengthen scientific research, improve technological capacities of industrial sectors in all countries, particularly developing countries, by 2030...”
9.b “Support national technological development, research and innovation in developing countries.”

The integration of Sustainable Development Goals (SDG) in the Pedagogical Projects of Accounting Courses in Brazil

A integração dos Objetivos de Desenvolvimento Sustentável (ODS) nos Projetos Pedagógicos dos Cursos de Ciências Contábeis no Brasil