Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional

Abstract

With the growing concern about environmental issues, dissemination of the actions developed by the companies and associated studies prepared by the accounting area, is perceived the relevance of research in Environmental Accounting. Thus, this research aims to lift the current situation of development Environmental Accounting from the perspective of the national scientific community. The study is characterized as exploratory and descriptive, theoretical-conceptual nature and with approach qualitative and quantitative. For the treatment of the data was used bibliometric analysis and content analysis of the articles in the database Qualis / CAPES with stratum between A1 and B3. The bibliometric analysis showed between 35 articles of the bibliographic portfolio that: (i) the most prominent periodicals are the Revista Pensar Contábil and Revista Universo Contábil; (ii) the most prolific authors are Maisa de Souza Ribeiro Pereira and Maria Elisabeth Kraemer; (iii) that of the 33 articles that use the most used keywords are "environmental accounting”, "environmental management " and " sustainability"; (iv) the article with the highest scientific recognition is "Environmental Accounting and Information System"; (v) the highest number of publications occurred in 2009, followed by the years 2005, 2011 and 2012. The content analysis, the process was divided into two stages. The 1st stage allowed to lift the objectives and top search results. For this, have been prepared 6 tables in order to sort the articles by study base affinity and facilitate analysis of information. Thus, it was observed that the Environmental Accounting is treated primarily with respect to its(sua) applicability in business and in measuring its benefits. Additionally, it was found that are proposed methodologies performance evaluation for Environmental Accounting, besides being considered an important tool to support decision making and strategic planning. It turns also verified research with the aim of presenting through the literature review, an overview on the subject, besides to evaluate the degree of theme inclusion in the curriculum of accountancy and check the interest of students and knowledge of professionals on the subject of Environmental Accounting courses. The 2nd stage allowed to evidence the methodological framework explained by the articles, of which: (i) the nature of the objective is predominantly descriptive and exploratory - descriptive; (ii) the nature of work dominated by practical studies and classified as survey; (iii) for data collection are used as primary as secondary data; (iv) as to research tools, document analysis had the highest number of application and; (v) to approach of the problem of predominated qualitative studies.