Modelo para Aprendizagem Transformadora: integrando os Objetivos de Desenvolvimento Sustentável na formação em Ciências Contábeis

Abstract

This study aimed to propose a transformative teaching model for the education of Accounting professionals, integrating the Sustainable Development Goals (SDGs) through the analysis of didactic-pedagogical possibilities and the challenges inherent in this implementation. The theoretical framework is anchored in Transformative Learning Theory (Mezirow) and the principles of Education for Sustainable Development (ESD), recognizing the critical role of higher education in promoting global citizenship and addressing contemporary sustainability challenges. A mixed-methods approach was adopted, comprising two complementary stages. The first stage, qualitative in nature, consisted of content analysis of 11 Accounting course curricula (PPCs) from higher education institutions (HEIs) rated 5 in the 2018 ENADE assessment, examining 118 categories related to the 17 SDGs and their targets, with the objective of identifying how these goals are incorporated into the curricula for Accounting graduates. The results indicated that only SDG 4 (Quality Education) and SDG 9 (Industry, Innovation, and Infrastructure) were present in all curricula, whereas SDGs such as 14 (Life Below Water), 15 (Life on Land), and 17 (Partnerships for the Goals) were not identified, suggesting that integration with the 2030 Agenda targets remains partial and concentrated on specific SDGs. The second stage, quantitative in nature, involved the administration of an online questionnaire to 165 faculty members and program coordinators from different Brazilian HEIs, aiming to identify factors that facilitate or hinder the incorporation of SDGs in Accounting education, with data analyzed through logistic regression. The results highlighted the significance of eight variables influencing the implementation of SDGs in Accounting curricula: resistance of organizational culture to change, lack of governmental incentives, prioritization of other subjects, availability of robust teaching materials, absence of requirements in the National Curriculum Guidelines, dissemination of the SDGs to society, respondents’ gender, and respondents’ academic degree. Based on these findings, the study proposes the Transformative Accounting for SDGs Model (CT-SDG), which provides an educational framework integrating the SDGs into Accounting programs through pedagogical stages articulated across four dimensions: awareness, critical reflection, active learning, and transformative assessment; grounded in interdisciplinary, dialogical, and metacognitive practices. The model emphasizes the role of faculty as agents of change and seeks to foster a critical, ethical, and sustainability-oriented accounting education. The research offers theoretical and practical contributions for curriculum alignment, while also broadening the debate on the role of HEIs in consolidating a sustainability culture within Brazilian higher education.