Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul

Detalhes bibliográficos
Autor(a) principal: Beuren, Ilse Maria
Data de Publicação: 2015
Outros Autores: Zonatto, Vinícius Costa da Silva
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Ciências da Administração
Texto Completo: https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2015v17n41p114
Resumo: The study aims to identify the relationship between the environmental management accounting practices and innovation, based on Ferreira, Moulang e Hendro (2010) theoretical model, in large industrial companies established in the State of Rio Grande do Sul, Brazil. Descriptive study was conducted by surveying in 21 industrial companies selected by accessibility, with application Partial Least Squares (PLS) structural equation modeling. The results show that not all companies surveyed adopt Environmental Management Accounting (EMA)  practices. Also, indicate positive association between a prospector strategy and company size in relation to the use of EMA systems. The prospector strategy influences the effort in research and development and the innovation of products and processes. The variables of process innovation and product innovation were strongly correlated. The evidences allow to conclude that there is a positive association between use of EMA systems and innovation in the companies surveyed.
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spelling Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do SulRelação entre Environmental Management Accounting e Inovação: aplicação do modelo teórico de Ferreira, Moulang e Hendro (2010) em empresas do Rio Grande do SulThe study aims to identify the relationship between the environmental management accounting practices and innovation, based on Ferreira, Moulang e Hendro (2010) theoretical model, in large industrial companies established in the State of Rio Grande do Sul, Brazil. Descriptive study was conducted by surveying in 21 industrial companies selected by accessibility, with application Partial Least Squares (PLS) structural equation modeling. The results show that not all companies surveyed adopt Environmental Management Accounting (EMA)  practices. Also, indicate positive association between a prospector strategy and company size in relation to the use of EMA systems. The prospector strategy influences the effort in research and development and the innovation of products and processes. The variables of process innovation and product innovation were strongly correlated. The evidences allow to conclude that there is a positive association between use of EMA systems and innovation in the companies surveyed.O estudo objetiva identificar a relação entre práticas de contabilidade de gestão ambiental e inovação, fundamentado no modelo teórico de Ferreira, Moulang e Hendro (2010), em empresas industriais de grande porte estabelecidas no Rio Grande do Sul, Brasil. Pesquisa descritiva foi realizada por meio de levantamento em 21 empresas industriais selecionadas por acessibilidade, com aplicação de modelagem de equações estruturais Partial Least Squares (PLS). Os resultados mostram que nem todas as empresas pesquisadas adotam práticas de sistemas de Environmental Management Accounting. Também evidenciam associação positiva entre a estratégia prospectora e o tamanho da empresa, em relação ao uso de sistemas EMA. A estratégia prospectora influencia o esforço em pesquisa e desenvolvimento e em inovação de produtos e processos. As variáveis de inovação de processos e inovação de produtos apresentaram forte correlação. As evidências encontradas permitem concluir que há associação positiva entre uso de sistemas EMA e inovação nas empresas pesquisadas.Universidade Federal de Santa Catarina2015-04-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2015v17n41p11410.5007/2175-8077.2015v17n41p114Revista de Ciências da Administração; V.17 N.41 Abril de 2015; 114 - 1292175-80771516-3865reponame:Revista de Ciências da Administraçãoinstname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2015v17n41p114/pdf_56Beuren, Ilse MariaZonatto, Vinícius Costa da Silvainfo:eu-repo/semantics/openAccess2018-03-19T18:10:34Zoai:periodicos.ufsc.br:article/28627Revistahttp://www.periodicos.ufsc.br/index.php/admPUBhttps://periodicos.ufsc.br/index.php/adm/oairevista@cse.ufsc.br||mfpcris@gmail.com||rca.cse@contato.ufsc.br2175-80771516-3865opendoar:2018-03-19T18:10:34Revista de Ciências da Administração - Universidade Federal de Santa Catarina (UFSC)false
dc.title.none.fl_str_mv Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
Relação entre Environmental Management Accounting e Inovação: aplicação do modelo teórico de Ferreira, Moulang e Hendro (2010) em empresas do Rio Grande do Sul
title Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
spellingShingle Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
Beuren, Ilse Maria
title_short Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
title_full Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
title_fullStr Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
title_full_unstemmed Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
title_sort Relationship between Environmental Management Accounting and Innovation: application Ferreira, Moulang e Hendro (2010) theoretical model in companies of Rio Grande do Sul
author Beuren, Ilse Maria
author_facet Beuren, Ilse Maria
Zonatto, Vinícius Costa da Silva
author_role author
author2 Zonatto, Vinícius Costa da Silva
author2_role author
dc.contributor.author.fl_str_mv Beuren, Ilse Maria
Zonatto, Vinícius Costa da Silva
description The study aims to identify the relationship between the environmental management accounting practices and innovation, based on Ferreira, Moulang e Hendro (2010) theoretical model, in large industrial companies established in the State of Rio Grande do Sul, Brazil. Descriptive study was conducted by surveying in 21 industrial companies selected by accessibility, with application Partial Least Squares (PLS) structural equation modeling. The results show that not all companies surveyed adopt Environmental Management Accounting (EMA)  practices. Also, indicate positive association between a prospector strategy and company size in relation to the use of EMA systems. The prospector strategy influences the effort in research and development and the innovation of products and processes. The variables of process innovation and product innovation were strongly correlated. The evidences allow to conclude that there is a positive association between use of EMA systems and innovation in the companies surveyed.
publishDate 2015
dc.date.none.fl_str_mv 2015-04-17
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2015v17n41p114
10.5007/2175-8077.2015v17n41p114
url https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2015v17n41p114
identifier_str_mv 10.5007/2175-8077.2015v17n41p114
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2015v17n41p114/pdf_56
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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dc.publisher.none.fl_str_mv Universidade Federal de Santa Catarina
publisher.none.fl_str_mv Universidade Federal de Santa Catarina
dc.source.none.fl_str_mv Revista de Ciências da Administração; V.17 N.41 Abril de 2015; 114 - 129
2175-8077
1516-3865
reponame:Revista de Ciências da Administração
instname:Universidade Federal de Santa Catarina (UFSC)
instacron:UFSC
instname_str Universidade Federal de Santa Catarina (UFSC)
instacron_str UFSC
institution UFSC
reponame_str Revista de Ciências da Administração
collection Revista de Ciências da Administração
repository.name.fl_str_mv Revista de Ciências da Administração - Universidade Federal de Santa Catarina (UFSC)
repository.mail.fl_str_mv revista@cse.ufsc.br||mfpcris@gmail.com||rca.cse@contato.ufsc.br
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