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Purpose: This paper aims to evaluate the undergraduate and graduate accounting students' perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach: A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings: There is a high perception of importance regarding IT/IS sustainability practices among the accounting students tested, although respondents are not comfortable with predominantly technical IT/IS topics. However, students are divided on the significance of the accountant's contribution to these practices, confirming that reflection on their future role is still a challenge for them and their HEIs. The female sub-sample attaches significantly greater importance than the male sample to the accountant role in the implementation of green IT practices. Research limitations/implications: The authors have proposed a novel integrative framework of IT/IS theories related to sustainability and accounting, and how accounting professionals could participate in the "neutral arena" of the education for sustainable development (SD). Practical implications: Findings could be useful for educators and coordinators of sustainability of IT/IS in accounting courses, stimulating brainstorming on the accountant's role in assisting organizations in green IT/IS strategies, best practice and implementation. Originality/value: This study makes an original contribution to the research base of SD in HEIs. The lack of awareness identified in the study could be elaborated to stimulate discussion about the central role of the accountant in SD processes within organizations.

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Ambiente Contábil is the property of Revista Ambiente Contabil and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Tecnologia Aplicada is the property of Faculdade Campo Limpo Paulista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A atividade de apresentar de forma fidedigna as demonstrações contábeis para os usuários externos é um grande desafio para os contadores. Definir que valores devem ser divulgados em notas explicativas ou reconhecidos no balanço pode fazer a diferença nas linhas de crédito que a empresa possa vir a ter acesso, no valor de distribuição de dividendos e até mesmo na percepção de potenciais investidores. Um dos itens mais emblemáticos das demonstrações contábeis são os itens conhecidos como ativos contingentes. Ativos contingentes são ativos em disputa (na esfera administrativa, arbitral ou judicial) que as companhias não podem garantir com certeza a sua realização. Diante da dubiedade do IAS 37/CPC 25 que recomendam ao mesmo tempo não registrar um ativo contingente, mas afirmam que se deve reconhecer um ativo praticamente certo. Mesmo sem dar uma definição exata do que significa esse termo, o presente trabalho se debruçou sobre a visão da CVM em relação a tais ativos. Foram avaliados sete julgamentos de PAS, de 1989 a 2019, onde se pode observar o entendimento da CVM, como suas áreas técnicas e seu colegiado atuam quando precisam avaliar valores considerados ativos contingentes reconhecidos pelas empresas. O estudo indica que a CVM é bastante restritiva em relação a aceitar que valores de ativo contingente sejam reconhecidos, e a conclusão é que para a CVM apenas os montantes que podem ser considerados como certo podem ser reconhecidos como ativo nas demonstrações contábeis das empresas. The activity of fair disclosure of the financial statements to the stakeholders is a great challenge for accountants. Defining which values must be disclosed in explanatory notes or recognized in the balance sheet can make a difference in the lines of credit that the company may have access to, the value of dividend distribution and even in the perception of potential investors. One of the most emblematic items in the financial statements are the items known as contingent assets. Contingent assets are assets in dispute (at the administrative, arbitration or judicial level) that companies cannot guarantee with absolute certainty that they will be realized. In view of the dubiousness of IAS 37 / CPC 25, which at the same time recommend not to book a contingent asset but affirm that a virtually certain asset should be booked, even without giving an exact definition of what this term means, the present work has focused on the CVM's view of such assets. 7 PAS' judgement were evaluated, from 1989 till 2019, where the understanding of the CVM can be observed, as its technical areas and its collegiate act when they need to evaluate values considered contingent assets recognized by the companies. The study indicates that the CVM is very restrictive in relation to accepting that contingent asset values be recognized in the financial statements and the conclusion we can achieve is: for CVM, only the amounts considered as certain shall be recognized as assets in the companies' balance sheets. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study evaluated the importance of sustainability and Information Technology/Information System (IT/IS) disciplines in building up perceptions of undergraduate and graduate accounting students' in the Metropolitan Region of Rio de Janeiro with respect to sustainability in IT/IS. The results confirm the findings of the literature that many accounting students reach the end of the course without any contact with theses disciplines and that, in the respondents' perception, the most important contribution of accountants to sustainability in IT/IS is controlling and evaluating the performance of physical and financial IT indicators. On the other hand, one of the least important contributions was reporting IT environmental performance to external users. Also, the number of subjects covered in IT/IS and sustainability throughout academic life of the students has the power to influence the respondents' perception of the importance they attribute to the subjects. [ABSTRACT FROM AUTHOR]