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.,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.,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.,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).,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.,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.

中文翻译：

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会计绿色程度如何？巴西学生的看法

本文旨在评估本科和研究生会计学生对可持续（或绿色）信息技术（IT）和信息系统（IS）实践的理解及其对实施的贡献。对361份李克特量表进行了五点问卷调查八所高等教育机构（HEI）的里约热内卢（巴西）的本科生和会计学研究生。使用SPSS对数据进行了分析。尽管受访者对主要的IT / IS技术主题不满意，但在测试的会计专业学生中，人们对IT / IS可持续性实践的重要性有很高的认识。但是，学生们对会计师对这些实践的贡献的重要性存在分歧，这证实了反思他们的未来角色仍然是他们和他们的HEI的挑战。