[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-216833-en":3,"doc-seo-216833-105":30,"detail-sidebar-cat-0-en-105":97},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},216833,962085320529,"Sarah ","https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc",8,"Research & Report","Including the sustainability topic in the Accountancy program in the light of Institutional Theory - FEA/USP","Study analyzes how the sustainability topic becomes embedded in the Accountancy program at FEA/USP through Institutional Theory. An exploratory case approach uses semi-structured interviews with eight professors involved with and/or observing sustainability inclusion. Content analysis generates six categories, then interview responses are triangulated with Pedagogical Political Projects from 2000, 2006, 2009, 2013, and 2016. Findings indicate semi-institutionalization moving toward institutionalization, shaping sustainability as both status quo maintenance and reformist.","Revista de Educação e Pesquisa em Contabilidade  \nJournal of Education and Research in Accounting  \nPeriódico Trimestral, digital e gratuito publicado pela Academia Brasileira de Ciências Contá[beis | Available online at www.repec.org.br](beis | Available online at www.repec.org.br)  \nREPeC, Brasília, v. 15, n. 2, art. 2, p. 144-162, Apr./Jun. 2021 | DOI: [http://dx.doi.org/10.17524/repec.v15i2.2666 |](http://dx.doi.org/10.17524/repec.v15i2.2666 | ISSN 1981-8610)[ ISSN 1981-8610](http://dx.doi.org/10.17524/repec.v15i2.2666 | ISSN 1981-8610)   \nIncluding the sustainability topic in the Accountancy program in the light of Institutional Theory: FEA/USP  \nKarina Rocha Henriques Gehlen  \n[https://orcid.org/0000-0002-9202-9665](https://orcid.org/0000-0002-9202-9665)  \nLuciano Gomes dos Reis  \n[https://orcid.org/0000-0001-6388-2790](https://orcid.org/0000-0001-6388-2790)  \nKelli Juliane Favato  \n[https://orcid.org/0000-0001-8360-8318](https://orcid.org/0000-0001-8360-8318)  \nAbstract  \nObjective: Understand the institutionalization process of the sustainability topic in the Accountancy program at the School of Economics, Business, and Accounting at the University ofSão Paulo (FEA/USP) . Method: Exploratory case study with semi-structured interviews held with 8 professors involved with the topic and/or who witnessed the inclusion of sustainability in the program. Content analysis was used, from which 6 categories emerged. Data were triangulated using the interviewees’ responses and the Pedagogical Political Projects (PPP) from 2000, 2006, 2009, 2013, and 2016.  \nResults: The topic sustainability is semi-institutionalized, transitioning towards institutionalized. The nature of the sustainability concept adopted by the program has status quo maintenance and reformist characteristics. The conclusion is that the courses addressing sustainability has more holistic and interdisciplinary attributes than the accounting program as a whole.  \nContributions: This study’s practical contribution is to serve as a basis for other institutions to include sustainability in their pedagogical projects. Regarding its theoretical contribution, this study shows the empirical applicability of the Institutional theory beyond the organizational business level, entering the educational sphere.  \nKeywords: Institutional theory; Sustainability; Bachelor’s degree in Accountancy.  \nPublished in Portuguese and English. Original Version in Portuguese.  \nReceived on 6/16/2020 . Ask to Revise on 1/13/2021 . Resubmitted on 2/13/2021 . Accepted on 5/18/2021 by Dr. Gerlando Augusto Sampaio Francode Lima (Editor) . Published on 6/30/2021 . Organization responsible for the journal: Abracicon.  \nCopyright © 2021 REPEC. All rights, even translation, are reserved. It is allowed to quote part of articles without prior permission if the source is identified.   cc  BY   \nIncluding the sustainability topic in the Accountancy program in the light of Institutional Theory: FEA/USP  \n1. Introduction  \nThe commotion brought about by the book Silent Spring (Carson, 1962) was a milestone for environmental discussions. Subsequently, agendas and conferences motivated discussions involving government policy, business corporations, and society regarding sustainability challenges (Adams, Heijltjes, Jack, Marjoribanks & Powell, 2011) . The need for a more sustainable world was even more evident in the face of the 2008 global crisis. Since then, sustainability has been established as a field that needs the attention of business leaders, governments, universities, and non-governmental organizations (Annan-Diab & Molinari, 2017) .  \nOver the past decade, the United Nations (UN) has placed education at the center of its strategy to promote sustainable development, promoting strategies such as the Principles for Responsible Management Education (PRME), which is committed to leading transformational changes towards a more socially and environmentally responsible leadership (Assumpção & Monzoni Neto","cbCaiiq6gCloDtf1","https://ap.wps.com/l/cbCaiiq6gCloDtf1","pdf",453916,1,19,"English","en",105,"# Introduction\n## Institutionalization of sustainability in accounting education\n## Background: sustainability, UN agendas, and PRME\n## Challenges: reductionist paradigms and uneven adoption\n## Purpose and research context","[{\"question\":\"What does the study investigate about sustainability in the Accountancy program at FEA/USP?\",\"answer\":\"It examines the institutionalization process of the sustainability topic within the Accountancy program at FEA/USP using Institutional Theory.\"},{\"question\":\"How were data collected and analyzed in the study?\",\"answer\":\"The study used an exploratory case study with semi-structured interviews with eight professors, followed by content analysis that produced six categories.\"},{\"question\":\"What are the main findings about the status of sustainability integration?\",\"answer\":\"Sustainability is described as semi-institutionalized, transitioning toward institutionalized, with characteristics of both maintaining the status quo and promoting reform.\"}]","Including the sustainability topic in the Accountancy program in the light of Institutional Theory - 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