AN EMPIRICAL STUDY ON ENVIRONMENTAL RISK AND COST MANAGEMENT ON BRAZILIAN CORPORATIONS

Authors

  • Eloy Antônio Fenker Programa de Pós-Graduação em Ciências Contábeis – Unisinos
  • Carlos Alberto Diehl Universidade do Vale do Rio dos Sinos - UNISINOS
  • Tiago Wickstron Alves Professor do Programa de Pós-Graduação em Ciências Contábeis – Unisinos

Abstract

Due to its business risks, companies inBrazilhave different environmental management. The objective of this study is to identify environmental risks and environmental cost management relationship in companies inBrazil. This research of applied nature, with exploratory characteristic, was carried out by an application of a questionnaire using the Likert scale, which was submitted to double evaluation: (1) analysis of content validity and (2) pre-test with preliminary sample. The questionnaire was submitted to 587 companies of Valor1000 database and had 39 answers. The survey’s analysis showed a positive correlation between the Environmental Risk and the Management of Environmental Costs: bigger the environmental risk, bigger environmental cost attention. There also is a strong relationship between risk perception and use of management tools. Another important result was the perception of managers related to the existence of high environmental costs in recent years with a tendency to expand. It was also noted that many companies do not adopt cost management tools recommended by the literature, although some has environmental strategic postures.

Keywords: Environmental risks. Environmental Management. Environmental Costs. Cost management.

 

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Author Biographies

Eloy Antônio Fenker, Programa de Pós-Graduação em Ciências Contábeis – Unisinos

Mestre em Ciências Contábeis. Programa de Pós-Graduação em Ciências Contábeis – Unisinos.

Carlos Alberto Diehl, Universidade do Vale do Rio dos Sinos - UNISINOS

Engenheiro Químico (UFRGS - Universidade Federal do Rio Grande do Sul, 1993), Mestre em Engenharia de Produção (UFRGS, 1997) e Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina com doutorado sanduíche pela HEC Montreal (2004/ Bolsista CNPq). É professor titular do PPG em Ciências Contábeis da Universidade do Vale do Rio dos Sinos. Co-autor em três livros: Gestão de Custos: Uma Abordagem Integrada entre Contabilidade, Engenharia e Administração; Compras elementos para o jogo de negociação; Educação Contábil: Tópicos de Ensino e Pesquisa e organizador do livro Administração Estratégica - gerenciando a competitividade organizacional. Editor da Revista BASE (B1), Presidente da Associação Brasileira de Custos, palestrante e consultor organizacional, sócio da DZ Consultores, Membro EAA, parecerista de diversos periódicos e eventos, pensador Skepsis e avaliador do Sinaes (MEC). Tem experiência na área de Administração e Contabilidade, com ênfase em Controle de Gestão, atuando principalmente em: estratégia (Gestão, Planejamento, Controle), gestão de custos/ contabilidade gerencial, controle de gestão/ controladoria e logística. Atuou como assessor; diretor de finanças e planejamento no Grêmio Foot-Ball Porto Alegrense. Bolsista Produtividade do CNPq (PQ).

Tiago Wickstron Alves, Professor do Programa de Pós-Graduação em Ciências Contábeis – Unisinos

Doutor em Economia. Professor do Programa de Pós-Graduação em Ciências Contábeis – Unisinos

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Published

11-09-2013

How to Cite

FENKER, E. A.; DIEHL, C. A.; ALVES, T. W. AN EMPIRICAL STUDY ON ENVIRONMENTAL RISK AND COST MANAGEMENT ON BRAZILIAN CORPORATIONS. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 2, p. 190–208, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4155. Acesso em: 27 sep. 2024.

Issue

Vol. 5 No. 2 (2013): Jul./Dez.

Section

ARTICLES

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