Accounting, as a core discipline in financial management, faces challenges that extend beyond technical and regulatory aspects, encompassing ethical and sustainability dimensions. However, traditional accounting education has primarily focused on regulatory compliance and the application of accounting principles, often relegating the reflection on the social and environmental impact of accounting decisions to a secondary role. This gap in training is further compounded by another recurring limitation among students: the difficulty of effectively communicating their arguments. The ability to structure and defend ideas with clarity and rigour is essential in professional environments, yet its development in academic settings is often insufficient, impacting both academic performance and students' professional preparedness.

This study, conducted with second- and third-year students of the Bachelor's Degree in Business Administration and Management, examines the implementation of debates in accounting subjects, specifically Corporate Accounting, Accounting Planning, and Cost Accounting. The adopted methodology is based on active learning and aims to foster critical thinking, enhance communication skills, and strengthen students’ understanding of the Sustainable Development Goals (SDGs). Debates are presented as an effective pedagogical tool that not only enables students to argue and structure ideas coherently but also to critically assess the impact of accounting decisions in real and complex contexts.

To assess students’ performance in the debates, a peer-assessment system and a specific rubric applied by lecturers were employed, considering aspects such as argumentative clarity, structuring of ideas, rebuttal skills, and active participation. The results obtained from this evaluation confirmed the validity of the methodology in achieving the intended objectives. One of the most significant findings was the increased awareness among students regarding the interconnection between accounting and the SDGs. Through debates, participants were able to identify more clearly how accounting decisions can influence corporate sustainability and the achievement of global objectives, demonstrating deeper and more contextualised learning.

Additionally, to evaluate students' perceptions of this methodology, a survey was conducted. The results indicated a positive assessment, with students highlighting significant improvements in analytical skills, argument structuring, and confidence in public speaking. Furthermore, students perceived a more dynamic and interactive learning experience compared to traditional methodologies. However, they also expressed the need for greater guidance in preparing for debates.

In conclusion, integrating debates into accounting education, linked to the SDGs, represents a pedagogical innovation aligned with the current demands of the profession. Its implementation not only promotes more active and meaningful learning but also strengthens students’ ethical and sustainability training. This approach has proven particularly relevant in accounting education, as it facilitates the simultaneous development of technical competencies and essential transversal skills such as argumentation, critical thinking, and effective communication, thereby contributing to a more comprehensive education adapted to the contemporary challenges of the discipline.

Keywords: Accounting, debates, critical thinking, communication skills, SDGs, educational innovation.