SUSTAINABILITY IN THE ACCOUNTING SCIENCES CURRICULUM: ADAPTATION TO THE 2024 NATIONAL CURRICULUM GUIDELINES AT THE FEDERAL UNIVERSITY OF RONDÔNIA

Abstract

Purpose: This study analyzes the extent to which the formal curriculum of an Accounting undergraduate program in a Brazilian Amazonian public university aligns with the sustainability-oriented requirements established by the National Curriculum Guidelines (CNE/CES Resolution No. 1/2024).Methodology: A qualitative, exploratory, and analytical single case study was conducted based on documentary analysis of Pedagogical Course Projects (PPCs), curricular matrices, and course syllabi. Data were examined through thematic categorical content analysis, supported by descriptive quantitative procedures.Findings: The results reveal partial convergence between the institutional curriculum and the normative framework, particularly regarding the formal recognition of sustainability. However, structural gaps persist, including fragmentation of content, weak interdisciplinary articulation, and limited integration between teaching, research, and extension. The analysis also identifies institutional inconsistencies, such as outdated curricular documents, which compromise alignment with contemporary regulatory demands. Research implications: The study contributes to the literature by integrating sustainability, competence-based education, and complexity theory into a coherent analytical framework for curriculum evaluation. Practical implications: It provides a replicable methodological model and actionable guidelines for curriculum redesign in higher education, particularly in socio-environmentally complex regions such as the Amazon.Originality/value: The research advances the debate on sustainability in accounting education by operationalizing normative guidelines into analytical categories, offering empirical evidence on the gap between regulation and implementation.