CAPIC REVIEW

Journal of Accounting, Auditing and Business Management

ISSN 0718-4662

logo revista Capic Review
Vol. 22 (2024): CAPIC REVIEW
Investigation

Sustainability in the accounting career in Latin American countries

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  • Enrique Valenzuela Toro,
  • Laura Taboada Pinheiro,
  • Evelyn Villarroel Terrazas,
  • Maria Luz Casabianca Paz,
  • Digna Azúa Álvarez,
  • Lisette Sánchez Díaz
Enrique Valenzuela Toro
University of Valparaíso
Bio
Laura Taboada Pinheiro
Federal University of Minas Gerais
Maria Luz Casabianca Paz
Universidad Nacional del Litoral
Bio
Digna Azúa Álvarez
Pontifical Catholic University of Valparaíso
Lisette Sánchez Díaz
Catholic University of the North
DOI: https://doi.org/10.35928/cr.vol22.2024.226
Categories

Published 2024-12-09

Keywords

  • sustainability education,
  • higher education,
  • accounting training,
  • latin american universities

How to Cite

Valenzuela Toro, E., Taboada Pinheiro, L., Villarroel Terrazas, E., Casabianca Paz, M. L., Azúa Álvarez, D. ., & Sánchez Díaz, L. (2024). Sustainability in the accounting career in Latin American countries. CAPIC REVIEW, 22, 1–15. https://doi.org/10.35928/cr.vol22.2024.226

Copyright (c) 2024 Enrique Valenzuela Toro, Laura Taboada Pinheiro, Evelyn Villarroel Terrazas, Maria Luz Casabianca Paz, Digna Azúa Álvarez, Lisette Sánchez Díaz

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

Higher education prepares professionals to bring about a favorable change in the community and its environment. In their institutional plans, many universities joined the 2030
Agenda for sustainable development, but they did not always transfer it to their curricula.
From the perspective of the accounting career in Latin America, the objective of this research
was to analyze the presence of sustainability in the training of accountants in Latin American
universities.
The methodology used was empirical, descriptive, qualitative and cross-sectional. The
sample consisted of Latin American universities ranked among the top 600 in the Times Higher
Education 2023 (THE 2023) ranking. The web pages of these institutions were explored
to retrieve the graduate profiles and curricula. These documents were analyzed, using the
qualitative analysis software ATLAS.ti, applying the categories: environmental, economic and
social, to establish the commitment to sustainability of each curriculum.
The results revealed the number and the way in which the graduation profiles and the
subjects of the curricula added to these categories. These results suggest that accounting education
in Latin America is at an incipient stage in terms of sustainability education.

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