Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional
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 developme...
| Autor principal: | Salvadego, Diego |
|---|---|
| Formato: | Trabalho de Conclusão de Curso (Graduação) |
| Idioma: | Português |
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Universidade Tecnológica Federal do Paraná
2020
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riut-1-141672020-11-17T11:50:03Z Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional Salvadego, Diego Silva, Marivânia Rufato da Blonkoski, Paula Renata Antonelli, Ricardo Adriano Não possui Auditoria ambiental Gestão ambiental Bibliometria Environmental auditing Environmental management Bibliometrics CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS 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. Com a crescente preocupação acerca das questões ambientais e divulgação das ações desenvolvidas pelas empresas associados a estudos realizados pela área contábil, percebe-se a relevância das pesquisas em Contabilidade Ambiental. Desse modo, esta pesquisa tem por objetivo levantar o panorama atual de desenvolvimento da Contabilidade Ambiental sob a ótica da comunidade científica nacional. O estudo caracteriza-se como exploratório-descritivo, com natureza teórico-conceitual e com abordagem qualitativa e quantitativa. Para o tratamento dos dados utilizou-se a análise bibliométrica e a análise de conteúdo dos artigos selecionados na base de dados Qualis/CAPES com estrato entre A1 e B3. A análise bibliométrica evidenciou entre os 35 artigos do portfólio bibliográfico que: (i) os periódicos de maior destaque são a Revista Pensar Contábil e a Revista Universo Contábil; (ii) os autores mais prolíferos são Maísa de Souza Ribeiro e Maria Elisabeth Pereira Kraemer; (iii) que dos 33 artigos que utilizam palavras-chave as mais utilizadas são “contabilidade ambiental”, “gestão ambiental” e “sustentabilidade”; (iv) o artigo com maior reconhecimento científico é “Contabilidade Ambiental como Sistema de Informação”; (v) o maior número de publicações ocorreu no ano de 2009, seguido pelos anos de 2005, 2011 e 2012. Quanto a análise de conteúdo, o processo foi divido em 2 etapas. A 1° etapa permitiu levantar os objetivos e principais resultados das pesquisas. Para isso, foram elaboradas 6 tabelas com o intuito de classificar os artigos por afinidade de base de estudo e facilitar a análise das informações. Desse modo, observou-se que a Contabilidade Ambiental é tratada principalmente em relação a sua aplicabilidade nas empresas e na mensuração de seus benefícios. Adicionalmente, constatou-se que são propostas metodologias de avaliação de desempenho para a Contabilidade Ambiental, além de ser considerada uma importante ferramenta de apoio à tomada de decisão e planejamento estratégico. Verifica-se também pesquisas com o objetivo de apresentar através da revisão de literatura, um panorama geral a respeito do tema, além de avaliar o grau de inserção do tema na grade curricular dos cursos de ciências contábeis e de verificar o interesse de alunos e o conhecimento dos profissionais a respeito do tema da Contabilidade Ambiental. A 2° etapa permitiu evidenciar o enquadramento metodológico explicitado pelos artigos, sendo que: (i) a natureza do objetivo é predominantemente descritiva e exploratório-descritiva; (ii) na natureza do trabalho predominam os estudos práticos e classificados como survey; (iii) para a coleta de dados são utilizados tanto dados primários quanto secundários; (iv) quanto aos instrumentos de pesquisa, a análise documental teve o maior número de aplicação. 2020-11-17T11:50:03Z 2020-11-17T11:50:03Z 2015-10-09 bachelorThesis SALVADEGO, Diego. Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional. 2015. 94 f. Trabalho de Conclusão de Curso (Graduação) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2015. http://repositorio.utfpr.edu.br/jspui/handle/1/14167 por openAccess application/pdf Universidade Tecnológica Federal do Paraná Pato Branco Brasil Departamento Acadêmico de Ciências Contábeis Ciências Contábeis UTFPR |
| institution |
Universidade Tecnológica Federal do Paraná |
| collection |
RIUT |
| language |
Português |
| topic |
Auditoria ambiental Gestão ambiental Bibliometria Environmental auditing Environmental management Bibliometrics CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
| spellingShingle |
Auditoria ambiental Gestão ambiental Bibliometria Environmental auditing Environmental management Bibliometrics CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Salvadego, Diego Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| description |
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. |
| format |
Trabalho de Conclusão de Curso (Graduação) |
| author |
Salvadego, Diego |
| author_sort |
Salvadego, Diego |
| title |
Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| title_short |
Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| title_full |
Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| title_fullStr |
Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| title_full_unstemmed |
Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| title_sort |
contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional |
| publisher |
Universidade Tecnológica Federal do Paraná |
| publishDate |
2020 |
| citation |
SALVADEGO, Diego. Contabilidade ambiental: análise bibliométrica e de conteúdo da literatura científica nacional. 2015. 94 f. Trabalho de Conclusão de Curso (Graduação) - Universidade Tecnológica Federal do Paraná, Pato Branco, 2015. |
| url |
http://repositorio.utfpr.edu.br/jspui/handle/1/14167 |
| _version_ |
1805309548301385728 |
| score |
10,814766 |