Social attitudes and the inclusion of people with disabilities (PwD) in accounting education: Perspectives from Brazil and Mozambique

Abstract

The objective of this study was to describe and analyze the social attitudes of students and teachers of different profiles regarding the inclusion of people with disabilities (PwD) in higher education in accounting in Brazil and Mozambique, considering the social model of disability (SMD). For data collection, a questionnaire including questions about the profile and the Likert Scale of Social Attitudes towards Inclusion, developed by Omote (2005), was used. The study included 344 participants. The results reveal limited knowledge about the rights of PwD among the participants. Despite this limitation, it was identified that the respondents have experience with PwD in various contexts, including academic, professional and family. For the research participants, the resources made available by higher education institutions (HEIs) are insufficient to promote the inclusion of PwD. Additionally, the results indicate that professors demonstrate more favorable attitudes towards inclusion compared to students. From this perspective, it was found that Brazilian teachers and students tend to have more inclusive attitudes than Mozambicans. The results highlight the need for inclusive strategies based on SMD, prioritizing human rights, requiring collective efforts, investments in infrastructure, teacher training and cultural changes to eliminate barriers and promote diversity.