sustainable development: perception of undergraduate students in accounting of federal institutions of higher education of the rio grande do sul state

This study aimed to identify the perception of undergraduate students in accounting, of Federal Institutions of Higher Education of the State of Rio Grande do Sul, on sustainable development. It is a descriptive survey with a quantitative approach. Respondents were beginners and graduates students, of the course in Accounting, in classroom mode, of the Universidade Federal do Rio Grande - FURG, the Universidade Federal de Santa Maria - UFSM and the Universidade Federal do Rio Grande do Sul – UFRGS, held in second semester 2014. The results showed, in general trhat students have mean perception of the issue, though on some emphases have high perception, such as alternative energy sources, use of chemicals, water consumption and food, recycle reusable materials, long-term basic resources, preservation of biodiversity and ecosystems; according to studied assertive, and the graduating students have greater insight than beginners. Its recommends for future research a comparative analysis of the degree of environmental perception between students who attended the discipline of environmental accounting and environmental or not the attended one same, seeking to highlight the importance this discipline to higher education.