Papéis da contabilidade no âmbito ambiental: um estudo de caso junto ao Distrito Industrial de Santa Maria-RS

Abstract

The current situation of depredation of the environment has been the concern of every society. Thus, there is a charge for all, including accounting professionals, to contribute to the maintenance and preservation of the same. The growing industrialization has caused great impacts on the environment, because it is a potentially polluting branch and because there is no process of industrialization totally clean. Considering that accounting is responsible for recording the interaction of companies with the environment, helping to control and generate information for decision making and working for transparency in the acts practiced by companies, this study aimed to evaluate the fulfillment of the roles of the Accounting Science, in the environmental field, by the accountants of the Industries located in the Industrial District of Santa Maria / RS, in the year 2017. For that, a case study was carried out, with a descriptive character and a qualitative and quantitative approach, a questionnaire was applied to the accounting accountants responsible for the accounting of these industries, in order to verify if they perform the environmental accounting and what are the main practices practiced to fulfill the environmental accounting roles. Thus, it was possible to conclude that, although accountants in the industries studied say that they have a good knowledge of environmental accounting and that environmental legislation is clear for them, only 23% of the industries carry out environmental accounting, and most of the accountants who carry it out , do not fulfill the accounting roles in the environmental field.