ACCOUNTING AND ENVIRONMENTAL COSTS: A MAPPING OF PRODUCTIONS IN SCIENTIFIC JOURNALS AND NATIONAL EVENTS

Abstract

This study aimed at delineating and analyzing the national scientific production about accounting and environmental costs published in the main journals and annals of accounting congresses, posted in the period between 2001 and 2011. In order to achieve this aim, descriptive analysis was used along with a qualitative approach and bibliometric methodology.  The findings point out to the fact that the higher publication level, both in journals and in events, refers to environmental accounting, while environmental costs indicated lower publication. Besides that, it was verified that the environmental accounting thematic has higher publication in events, while the environmental costs research outperform it in journals. It was found that authors prefer to carry out research in groups composed by two or three. In relation to the methodological procedures of the analyzed research, the empiric method, descriptive classification and qualitative approach were presented. The institutional bond of the authors with higher representativeness was UFSC, followed by UNISINOS, UFC and FURB. There's a hope that this study contributes to the accounting area research dissemination, mainly the one related to the consolidation of the environmental accounting theme in the academic environment.

Keywords: Environmental Costs. Environmental Accounting. Bibliometric.