Um estudo sobre a visão dos discentes de ciências contábeis, na região do médio sertão alagoano, no que se refere a atuação do contabilista a respeito da responsabilidade socioambiental empresarial

Abstract

It is notorious that the issues related to social and environmental practices of the institutions have gained more space in society. Thus it is understood that the accounting professional cannot ignore the social and environmental aspects that permeate the business world. Therefore it is the accounting officer to disclose social and environmental activities through environmental reports or by the other financial statements, so that the accounting professional to fulfill its social function to register and highlight these activities to the users of the information, in order to contribute to the continuity the entity. Thus, this study was conducted to demonstrate the perception of the graduating students of the Bachelor of Science in Accounting from UFAL, in the Campus of the Hinterland, Santana Unit Ipanema / AL as the role of the accountant about the social and environmental corporate responsibility. To fulfill this objective a survey was conducted with a questionnaire structured with open and closed questions, all graduates of the course of Accounting Sciences UFAL in Santana do Ipanema Unit in the second half of 2015. Thus, constatou- if future accounting professionals understand the importance of the conduct of the counter to register, disclose the environmental activities of the company, but at the same time know little about such content, as the research concluded that students do not know about the social and environmental reports.