Resumen

CANIZARES ROIG, Marlene et al. The objectives of sustainable development, from the curricular perspectives of the Accounting and Finance career. Cofin [online]. 2023, vol.17, n.2  Epub 01-Jul-2023. ISSN 2073-6061.

In Cuba, the study plan for the Accounting and Finance degree includes the Cost discipline, which is intended to provide future professionals with the advanced techniques used internationally in accounting for managerial purposes. Environmental management accounting provides basic tools that are gradually adopted in our economic reality, and has achieved a boom in recent times in line with the design of environmental policies and management standards. However, many gaps remain to be closed. One way to relate accounting and the environment is through the academic curriculum and the design of elective subjects. The objective of this work is to present experiences developed in the Accounting and Finance career that contribute to the Life Task and the Sustainable Development Goals (SDG) reflected in the 2030 agenda. The main results are based on the didactics of learning and linking of theory with practice in order to achieve a professional linked to the problems of the economic, social and environmental context, which imply a change in the accounting paradigm.

Palabras clave : accounting; management; environment; curriculum.

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