Knowledge level of accounting professionals in Três Lagoas (MS) about environmental accounting, management and environmental legislation

• Autor(a) principal: Tisott, Sirlei Tonello
• Data de Publicação: 2021
• Outros Autores: Ribeiro, Sílvio Paula, Araújo, Tamires Sousa, Pontes, Cinthia da Costa, Sílva, Jhonatan Verissímo da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/20064
• topic: Accountant; Accounting and environmental management; Continuing education.; Contable; Contabilidad y gestión ambiental; Educación continua; Contador; Contabilidade e Gestão ambiental; Educação continuada.; Nível de conhecimento dos profissionais de contabilidade de Três Lagoas (MS) sobre contabilidade e gestão ambiental

Purpose: The concern with the environment is constant, gaining political, academic and business prominence. The theme appears to be relevant, because for most companies the concern with the environment has not yet been transformed into effective environmental management practices and many accounting professionals have been trained before the insertion of environmental accounting as a new branch of activity for companies accounting sciences. However, continuing education is established as a means of updating professionals in relation to changes and new trends in the performance of the accounting professional. Thus, the research aimed to analyze the level of knowledge of accounting professionals in Três Lagoas (MS) about environmental accounting, management and environmental legislation. Methodology: The classification of the research is quantitative and adopts as research strategy the survey of opinions of accountants working in the accounting offices in Três Lagoas (MS). The application of the questionnaires followed the accessibility criterion, obtaining a return of 68 answered questionnaires. The collection instrument was built with questions that identify the profile of accountants and level of knowledge about environmental accounting, management and environmental legislation. It consists of 15 items evaluated by the six-point Likert scale. Results: The results show a low level of accountants' knowledge of environmental accounting, management and environmental legislation, at an overall average of 71.2%. Only 32.4% of respondents seek professional updating in the environmental area through events, lectures or congresses and 55.9% of respondents are unaware of environmental management tools. Contributions of the Study: The theme demands greater involvement and search for knowledge from accountants, through continuing professional education programs. It is a reflection that accounting and environmental management are important and should be increasingly addressed in accounting practices, since environmental impacts result in accounting acts and facts, whose management and / or registration need a trained and updated accounting professional properly.