Alineación de los programas de Contaduría Pública en universidades venezolanas y los Objetivos de Desarrollo Sostenible (ODS)<sup> </sup>

The Sustainable Development Goals (SDGs) of the 2030 Agenda serve as a guiding framework for safeguarding humanity. Education is one of its key pillars, empowering individuals with the competencies required for a sustainable future. Within this context, universities are expected to provide training that encompasses environmental, social, and governance (ESG) dimensions, in order to graduate professionals who are aware of their role in advancing sustainable development. In the field of Public Accounting, the International Education Standards (IES) emphasize the need for academic programs to evolve in ways that serve the public interest and uphold the credibility of the profession. This study aims to explore the extent to which Venezuelan universities are aligning their accounting curricula and graduate profiles with the SDGs. A qualitative, exploratory-descriptive, and documentary research approach was adopted. The study population consisted of Venezuelan universities, with the sample limited to those offering Public Accounting programs. Content analysis was used as the main technique. The findings reveal that only a small number of institutions have incorporated the SDGs into their curricular plans and graduate profiles.