Análise das dificuldades e dos benefícios da contabilidade ambiental: revisão sistemática da literatura no Brasil 2012 até 2023
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Data
2023-11
Autores
Orientador
Feil, Alexandre André
Banca
Kronbauer, Clóvis Antônio
Sindelar, Fernanda Cristina Wiebusch
Título do periódico
ISSN
Título do Volume
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Resumo
A contabilidade ambiental é aplicada na obtenção de informações necessárias para que os usuários externos e internos possam tomar suas decisões em relação a sua organização. Neste sentido, o problema deste estudo relaciona-se quais os benefícios e as dificuldades da aplicação da contabilidade ambiental nas empresas? O Objetivo geral consiste em analisar os benefícios e as dificuldades na aplicação da contabilidade ambiental em empresas demonstrados nas publicações científicas. A metodologia empregada consiste em uma revisão sistemática da literatura, utilizou se a abordagem qualitativa foi coletada 20 artigos científicos com relação à contabilidade ambiental, identificou se os benefícios e dificuldades de sua aplicação. Observou-se que 79% destes artigos não demonstram dificuldades em relação à aplicação da contabilidade ambiental e 21% não apresentaram nenhum benefício. Os benefícios com maior frequência citados pelos autores são a boa imagem das empresas perante a sociedade e o mercado citados 10 vezes, as multas e indenizações ambientais que podem ser evitadas com o controle ambiental nas empresas, a tomada de decisão, e a preservação do meio ambiente citados 6 vezes cada. As dificuldades com maior frequência foram os altos custos citados 4 vezes e a dificuldade de identificação, mensuração e reconhecimento dos aspectos ambientais 5 vezes citados. Diante dos dados apresentados neste trabalho, conclui-se que a contabilidade ambiental vem sendo uma grande aliada das empresas com o meio ambiente, possibilitando a essas empresas uma imagem positiva diante as questões ambientais, fortalecendo seus vínculos e atraindo mais cliente e investidores, mas ainda há um desconhecimento por parte das empresas sobre as aplicações da contabilidade ambiental.
Environmental accounting is applied to obtain necessary information so that external and internal users can make decisions in relation to their organization. In this sense, the problem of this study is related to what are the benefits and difficulties of applying environmental accounting in companies? The general objective is to analyze the benefits and difficulties in applying environmental accounting in companies demonstrated in scientific publications. The methodology used consists of a systematic review of the literature, using a qualitative approach, collecting 20 scientific articles in relation to environmental accounting, identifying the benefits and difficulties of its application. It was observed that 79% of these articles did not demonstrate difficulties in relation to the application of environmental accounting and 21% did not present any benefits. The benefits most frequently cited by the authors are the good image of companies in society and the market, cited 10 times, fines and environmental compensation that can be avoided with environmental control in companies, decision-making, and preservation of the environment. environment mentioned 6 times each. The most frequent difficulties were the high costs mentioned 4 times and the difficulty in identifying, measuring and recognizing environmental aspects mentioned 5 times. Given the data presented in this work, it is concluded that environmental accounting has been a great ally of companies with the environment, enabling these companies to have a positive image in the face of environmental issues, strengthening their links and attracting more customers and investors, but still There is a lack of knowledge on the part of companies about the applications of environmental accounting.
Environmental accounting is applied to obtain necessary information so that external and internal users can make decisions in relation to their organization. In this sense, the problem of this study is related to what are the benefits and difficulties of applying environmental accounting in companies? The general objective is to analyze the benefits and difficulties in applying environmental accounting in companies demonstrated in scientific publications. The methodology used consists of a systematic review of the literature, using a qualitative approach, collecting 20 scientific articles in relation to environmental accounting, identifying the benefits and difficulties of its application. It was observed that 79% of these articles did not demonstrate difficulties in relation to the application of environmental accounting and 21% did not present any benefits. The benefits most frequently cited by the authors are the good image of companies in society and the market, cited 10 times, fines and environmental compensation that can be avoided with environmental control in companies, decision-making, and preservation of the environment. environment mentioned 6 times each. The most frequent difficulties were the high costs mentioned 4 times and the difficulty in identifying, measuring and recognizing environmental aspects mentioned 5 times. Given the data presented in this work, it is concluded that environmental accounting has been a great ally of companies with the environment, enabling these companies to have a positive image in the face of environmental issues, strengthening their links and attracting more customers and investors, but still There is a lack of knowledge on the part of companies about the applications of environmental accounting.
Descrição
Palavras-chave
contabilidade ambiental; benefícios; dificuldades; environmental accounting; benefits; difficulties
Citação
PAULA, Débora Daiana De. ANÁLISE DAS DIFICULDADES E DOS BENEFÍCIOS DA CONTABILIDADE AMBIENTAL: REVISÃO SISTEMÁTICA DA LITERATURA NO BRASIL 2012 ATÉ 2023. 2023. Monografia (Graduação em Ciências Contábeis) – Universidade do Vale do Taquari - Univates, Lajeado, 05 dez. 2023. Disponível em: http://hdl.handle.net/10737/4091.