How green is accounting? Brazilian students’ perception

Abstract

Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant’s contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the “neutral arena” of the education for sustainable development (SD). Practical implications Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant’s role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.