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play a crucial role in the processes of environmental and sustainable education, training educators, researchers and students in topics relevant to today's society, thereby supporting the increase in knowledge necessary to improve the planet and have a better world. sustainable (Alba Hidalgo, 2007). In this way, the research questions that arise refer to knowing what is the current situation of universities in sustainability issues in the Public Accounting career in a Public Higher Education Institution? and identify if the Public Accounting career in a Public Higher Education Institution has in its curriculum courses that allow them to acquire knowledge about sustainability and environmental impact issues?

Derived from the above, the objective of this research is to identify whether universities expressly develop transversal skills in their students regarding sustainability and environmental impact, so that they can carry out projects that improve the quality of life of society and in general of the environment, in the degree in public accounting. The methodology used was qualitative with the discourse analysis tool, obtaining as a result that despite presenting compliance with sustainable issues and environmental impact in the transversal competencies, in practice subjects with sustainable issues are not taught in all institutions. Therefore, in conclusion, the need to carry out in-depth analysis is determined to obtain levels of congruence between what is proposed in the curriculum and the objectives that are intended to be achieved with each career.

Keywords : education, environment, sustainability.

Introducción

La educación para el desarrollo (EDS) tiene por objetivo principal desarrollar las competencias de reflexión sobre las consecuencias sociales, culturales, económicas y ambientales en la sociedad, a fin de solucionar problemas complejos locales y mundiales (UNESCO, 2017). Por lo cual, la educación se convierte en un medio efectivo para transformar la sociedad, logrando progreso y avance en cada país; basado en una política educativa clara bajo la perspectiva del