ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT

Detalhes bibliográficos
Autor(a) principal: Da Silva, Pedro Ylunga Costa
Data de Publicação: 2013
Outros Autores: Pires, José Santo Dal Bem
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/3318
Resumo: The research aimed to identify the changes in the Brazilian scientific production in accounting oriented segment of Environmental and Social Management, published in journals Qualis at level A, B and C in the last 20 years. The theoretical discusses aspects related to social and environmental responsibility, environmental accounting, social accounting, financial instruments of disclosure of corporate social responsibility, social reports to support environmental management and other aspects related to the subject. The methodology allowed characterized as a descriptive research of an applied nature, with documentary research methodology and the deductive method. Using this, the analysis tool based on the six dimensions defined for the study, namely: quantitative authorship, themes, methodology, theoretical and scientific. Data collection was performed at the portal of each selected journals and through these printed during the year 2010. The conclusion indicates that accounting-oriented segment of social and environmental management has, in recent years, making great strides to evolve and meet the social, economic and financial society, and that we need to go further in the methodological rigor used in the work produced. Keywords: Accounting. Management. Social. Environmental. Production.
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spelling ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENTANÁLISIS DE LA PRODUCCIÓN CIENTÍFICA BRASILEÑA EN CONTABILIDAD SE CENTRÓ EN EL SEGMENTO DE LA GESTIÓN SOCIAL Y AMBIENTALANÁLISE DA PRODUÇÃO CIENTÍFICA BRASILEIRA EM CONTABILIDADE VOLTADA PARA O SEGMENTO DE GESTÃO SOCIAL E AMBIENTALThe research aimed to identify the changes in the Brazilian scientific production in accounting oriented segment of Environmental and Social Management, published in journals Qualis at level A, B and C in the last 20 years. The theoretical discusses aspects related to social and environmental responsibility, environmental accounting, social accounting, financial instruments of disclosure of corporate social responsibility, social reports to support environmental management and other aspects related to the subject. The methodology allowed characterized as a descriptive research of an applied nature, with documentary research methodology and the deductive method. Using this, the analysis tool based on the six dimensions defined for the study, namely: quantitative authorship, themes, methodology, theoretical and scientific. Data collection was performed at the portal of each selected journals and through these printed during the year 2010. The conclusion indicates that accounting-oriented segment of social and environmental management has, in recent years, making great strides to evolve and meet the social, economic and financial society, and that we need to go further in the methodological rigor used in the work produced. Keywords: Accounting. Management. Social. Environmental. Production.La investigación encaminada a investigar los cambios en la producción científica brasileña en contabilidad orientada en el segmento de la Gestión Social y Ambiental, publicados en revistas Qualis en el nivel A, B y C en los últimos 20 años. El fundamento teórico aborda aspectos relacionados con la responsabilidad social y ambiental, la contabilidad ambiental, la contabilidad social, los instrumentos contables de la divulgación de la responsabilidad social de las empresas, los informes sociales de apoyo a la gestión ambiental y otros aspectos relacionados con el tema. La metodología permitió caracterizar como una investigación descriptiva de naturaleza aplicada, con la metodología de la investigación documental y el método deductivo. Con esta opción, la herramienta de análisis a partir de las seis dimensiones definidas para el estudio, a saber: cuantitativo, autoría, los temas, la metodología, la referencia teórica y la cientificidad. La colecta de datos se realizó en el portal de cada una de las revistas seleccionadas y a través de estos impresos, durante el año 2010. La conclusión indica que la contabilidad orientada a segmentos de la gestión social y ambiental, en los últimos años, se encuentra dando largos pasos desarrollar y atender las necesidades sociales, económicas y financieras de la sociedad; y que es necesario ir más lejos en el rigor metodológico utilizado en los trabajos producidos. Palabras clave: Contabilidad. Gestión. Social. Ambiental. Producción.A pesquisa objetivou identificar as mudanças ocorridas na produção científica brasileira em contabilidade voltada para o segmento de Gestão Social e Ambiental, publicada em periódicos no nível Qualis A, B e C, nos últimos 20 anos. A fundamentação teórica aborda aspectos relacionados à responsabilidade social e ambiental, contabilidade ambiental, contabilidade social, instrumentos contábeis de evidenciação da responsabilidade social das empresas, os relatórios sociais de apoio à gestão ambiental entre outros aspectos ligados ao tema. A metodologia admitida caracteriza-se como sendo uma pesquisa descritiva, de natureza aplicada, com metodologia de uma pesquisa documental e com o método dedutivo. Utilizando para isso, o instrumento de análise com base nas seis dimensões definidas para o estudo, quais sejam: quantitativa, autoria, temática, metodologia, referencial teórico e cientificidade. A coleta de dados foi realizada no portal de cada um dos periódicos selecionados e por meio destes impressos, durante o ano de 2010. A conclusão indica que a contabilidade voltada para o segmento de gestão social e ambiental vem, nos últimos anos, dando largos passos para evoluir e atender as necessidades sociais, econômicas e financeiras da sociedade; e que é preciso avançar um pouco mais no rigor metodológico utilizado nos trabalhos produzidos. Palavras-chave: Contabilidade. Gestão. Social. Ambiental. Produção. Portal de Periódicos Eletrônicos da UFRN2013-02-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/mswordapplication/mswordhttps://periodicos.ufrn.br/ambiente/article/view/3318REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 200-223REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 200-223REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 200-2232176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/3318/2695https://periodicos.ufrn.br/ambiente/article/view/3318/10161https://periodicos.ufrn.br/ambiente/article/view/3318/10162Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessDa Silva, Pedro Ylunga CostaPires, José Santo Dal Bem2019-10-09T22:35:17Zoai:periodicos.ufrn.br:article/3318Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:17Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
ANÁLISIS DE LA PRODUCCIÓN CIENTÍFICA BRASILEÑA EN CONTABILIDAD SE CENTRÓ EN EL SEGMENTO DE LA GESTIÓN SOCIAL Y AMBIENTAL
ANÁLISE DA PRODUÇÃO CIENTÍFICA BRASILEIRA EM CONTABILIDADE VOLTADA PARA O SEGMENTO DE GESTÃO SOCIAL E AMBIENTAL
title ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
spellingShingle ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
Da Silva, Pedro Ylunga Costa
title_short ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
title_full ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
title_fullStr ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
title_full_unstemmed ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
title_sort ANALYSIS OF THE BRAZILIAN SCIENTIFIC PRODUCTION IN ACCOUNTING ORIENTED SEGMENT OF SOCIAL AND ENVIRONMENTAL MANAGEMENT
author Da Silva, Pedro Ylunga Costa
author_facet Da Silva, Pedro Ylunga Costa
Pires, José Santo Dal Bem
author_role author
author2 Pires, José Santo Dal Bem
author2_role author
dc.contributor.author.fl_str_mv Da Silva, Pedro Ylunga Costa
Pires, José Santo Dal Bem
description The research aimed to identify the changes in the Brazilian scientific production in accounting oriented segment of Environmental and Social Management, published in journals Qualis at level A, B and C in the last 20 years. The theoretical discusses aspects related to social and environmental responsibility, environmental accounting, social accounting, financial instruments of disclosure of corporate social responsibility, social reports to support environmental management and other aspects related to the subject. The methodology allowed characterized as a descriptive research of an applied nature, with documentary research methodology and the deductive method. Using this, the analysis tool based on the six dimensions defined for the study, namely: quantitative authorship, themes, methodology, theoretical and scientific. Data collection was performed at the portal of each selected journals and through these printed during the year 2010. The conclusion indicates that accounting-oriented segment of social and environmental management has, in recent years, making great strides to evolve and meet the social, economic and financial society, and that we need to go further in the methodological rigor used in the work produced. Keywords: Accounting. Management. Social. Environmental. Production.
publishDate 2013
dc.date.none.fl_str_mv 2013-02-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/3318
url https://periodicos.ufrn.br/ambiente/article/view/3318
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/3318/2695
https://periodicos.ufrn.br/ambiente/article/view/3318/10161
https://periodicos.ufrn.br/ambiente/article/view/3318/10162
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/msword
application/msword
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 200-223
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 200-223
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 200-223
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
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instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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