CONTABILIDADE AMBIENTAL: UM ESTUDO BIBLIOMÉTRICO EM REVISTAS CIENTÍFICAS BRASILEIRAS
Abstract
A crescente preocupação com as questões ambientais e a divulgação das ações desenvolvidas pelas empresas aliadas aos estudos realizados pela área contábil, torna relevante o levantamento acerca do tema Contabilidade Ambiental. Os estudos nesta área resultaram em uma pesquisa bibliométrica desenvolvida nas revistas das instituições que possuem programas de Pós-Graduação em nível de Doutorado em Ciências Contábeis. Nesse contexto a pesquisa se limitou a verificar a quantidade de artigos de contabilidade ambiental publicados, as referências utilizadas, relacionando essas variáveis e sintetizando os temas e contribuições desses trabalhos. A metodologia adotada classifica a pesquisa como quantitativa e qualitativa, realizada por meio de uma análise do tipo survey sobre tópicos relacionados ao tema “Contabilidade Ambiental”. O método utilizado para a seleção dos dados foi a pesquisa bibliométrica. Observou-se que existem poucas publicações científicas sobre o tema, dentre estas publicações destacam-se a aplicabilidade e evidenciação dos fatores ambientais, e as informações sobre Contabilidade Ambiental ainda não são consideradas como relevantes.
PALAVRAS-CHAVE: Gestão Ambiental. Contabilidade Ambiental. Bibliometria.
ABSTRACT
The growing concern over environmental issues and disclosure of actions taken by companies allied to studies conducted by the accounting department, makes relevant the survey on the subject Environmental Accounting. The studies in this area resulted in a bibliometric survey developed in the journals of the institutions that have programs for graduate-level PhD in Accounting. In this context the research was limited to verifying the amount of environmental accounting published articles, the references used, relating these variables and summarizing the issues and contributions of this work. The methodology classifies as quantitative and qualitative research, conducted through an analysis of the type of survey on topics related to the theme "Environmental Accounting". The method used for the selection of data was the bibliometric survey. It was observed that there are few scientific publications on the subject, among these publications highlight the applicability and disclosure of environmental factors, and information on Environmental Accounting are still not considered as relevant.
KEY WORDS: Environmental Management. Environmental Accounting. Bibliometric.
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