A contabilidade ambiental em empresas certificadas pelas normas ISO 14001 na região metropolitana de Belo Horizonte-MG
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Data
2010-08-25
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Revista Arvore
Resumo
As empresas que adotaram um Sistema de Gestão Ambiental necessitam cumprir as normas ISO 14001 e ter o controle dos recursos para tomar decisões. A contabilidade exerce importante papel no fornecimento de informações aos gestores, possibilitando-lhes maior eficiência na gestão do meio ambiente. Assim, este estudo teve como propósito analisar a utilização do conceito e instrumentos da Contabilidade Ambiental nas empresas
certificadas pela ISO 14001. Os dados foram obtidos por meio da aplicação de questionários semiestruturados aos contadores e gestores ambientais de 10 empresas da região metropolitana de Belo Horizonte. Constatou-se que as empresas estudadas não utilizam os instrumentos de Contabilidade Ambiental para tomar as decisões relacionadas
ao meio ambiente e, sim, a contabilidade tradicional. Quanto à ocorrência de mudanças na contabilidade após a obtenção da certificação ambiental, verificou-se que não houve mudança nas demonstrações contábeis tradicionais. Algumas empresas apenas incluíram contas específicas em seus planos de contas, destinadas à contabilização de eventos ambientais. Destaca-se, ainda, a falta de conhecimento, por parte de alguns contadores e gestores entrevistados, dos benefícios que a utilização da Contabilidade Ambiental pode trazer para os negócios da empresa.
Companies which adopted the Environmental Management System need to comply with ISO 14001 and to control resource allocation in order to make decisions. The accounting exerts an important role on supplying information to managers on helping managing the environment. This study aims to analyze the importance of the Environmental Accounting concepts and tools for companies certified by ISO 14001. Data were collected through semi-structured questionnaires with accountants and environmental managers from a sample of 10 companies from the metropolitan region of Belo Horizonte. It has been demonstrated that these companies do not employ Environmental Accounting tools for making the decisions related to their environments; instead they use traditional Accounting. As for the occurrence of changes in the Accounting process after awarded with the environmental certification, the investigation demonstrated that the traditional accounting reports did not changed. Some companies just included specific items in their plans in order to encompass the environmental events. The investigation also detected a lack of knowledge - in the discourse of some respondents - about the benefits of employing the Environmental Accounting in the managerial process of the companies.
Companies which adopted the Environmental Management System need to comply with ISO 14001 and to control resource allocation in order to make decisions. The accounting exerts an important role on supplying information to managers on helping managing the environment. This study aims to analyze the importance of the Environmental Accounting concepts and tools for companies certified by ISO 14001. Data were collected through semi-structured questionnaires with accountants and environmental managers from a sample of 10 companies from the metropolitan region of Belo Horizonte. It has been demonstrated that these companies do not employ Environmental Accounting tools for making the decisions related to their environments; instead they use traditional Accounting. As for the occurrence of changes in the Accounting process after awarded with the environmental certification, the investigation demonstrated that the traditional accounting reports did not changed. Some companies just included specific items in their plans in order to encompass the environmental events. The investigation also detected a lack of knowledge - in the discourse of some respondents - about the benefits of employing the Environmental Accounting in the managerial process of the companies.
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Palavras-chave
Contabilidade ambiental, Certificação ambiental, ISO 14001, Gestão ambiental