ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES

Detalhes bibliográficos
Autor(a) principal: Feil, Alexandre André
Data de Publicação: 2017
Outros Autores: Haberkamp, Angela Maria, Azeredo, Adriano José, Orso, Tatiane Mileidi, Kronbauer, Clovis Antônio, Haetinger, Claus
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/9052
Resumo: Preoccupations with global environmental issues press the traditional accounting to include corporate environmental responsibility. These issues have a growing influence upon corporate decision making. In this sense, this study aimed to identify accountants’ knowledge level about environmental accounting and its intervening variables. Thus, to cover this central scope, the scientific approach is quantitative and exploratory. The technical procedure was the survey with closed-ended Likert-scale questions. The sampling process was probabilistic, considering the cross-sectional criteria, resulting in a simple random sampling of 47 accountants. Data we analysed by SPSS Statistics software by applying Mann-Whitney, Krustal-Wallis, Post Hoc Dunn-Bonferroni U Test, and Spearman’s correlation. The survey with 47 professionals shows that knowledge level about environmental accounting is 17.5 percent. Male accountants and accounting technicians showed higher knowledge level in terms of environmental accounting. The intervening variables affecting this level is related to participating in accounting events, clarity and objectivity in literature and time of dedication accountants used in relation to environmental accounting. Upon these results we suggest to create specific national events on environmental accounting and its technical procedures covering multi-transdisciplinary areas.Keywords: Environmental impacts; Social environmental responsibility; Environmental accounting; Accountants.
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spelling ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIESANÁLISIS DE NIVEL DE CONOCIMIENTO PROFESIONAL ACERCA DE CONTABILIDAD AMBIENTAL Y ACTORES VARIABLEANÁLISE DO NÍVEL DE CONHECIMENTO DO PROFISSIONAL CONTÁBIL ACERCA DA CONTABILIDADE AMBIENTAL E SUAS VARIÁVEIS INTERVENIENTESPreoccupations with global environmental issues press the traditional accounting to include corporate environmental responsibility. These issues have a growing influence upon corporate decision making. In this sense, this study aimed to identify accountants’ knowledge level about environmental accounting and its intervening variables. Thus, to cover this central scope, the scientific approach is quantitative and exploratory. The technical procedure was the survey with closed-ended Likert-scale questions. The sampling process was probabilistic, considering the cross-sectional criteria, resulting in a simple random sampling of 47 accountants. Data we analysed by SPSS Statistics software by applying Mann-Whitney, Krustal-Wallis, Post Hoc Dunn-Bonferroni U Test, and Spearman’s correlation. The survey with 47 professionals shows that knowledge level about environmental accounting is 17.5 percent. Male accountants and accounting technicians showed higher knowledge level in terms of environmental accounting. The intervening variables affecting this level is related to participating in accounting events, clarity and objectivity in literature and time of dedication accountants used in relation to environmental accounting. Upon these results we suggest to create specific national events on environmental accounting and its technical procedures covering multi-transdisciplinary areas.Keywords: Environmental impacts; Social environmental responsibility; Environmental accounting; Accountants.Las preocupaciones de los problemas ambientales a nivel mundial, ejerciendo presión sobre la contabilidad tradicional para incorporar esta responsabilidad medioambiental de las organizaciones. Estas cuestiones desempeñan una creciente influencia en la toma de decisiones de la organización. En este sentido, se buscó a través de este estudio para identificar el nivel de conocimiento de los profesionales de la contabilidad sobre la contabilidad ambiental y sus variables intervinientes. Así que para cumplir con este ámbito central, enfoque científico se refiere a lo cuantitativo y sobre los medios y fines es exploratorio. El procedimiento técnico fue empleado por la investigación de encuesta con cuestionario cerrado y escala de Likert. El muestreo fue probabilístico, teniendo en cuenta los criterios de la sección transversal, lo que resulta en simples unidad de muestreo al azar de 47 contadores. El análisis de datos fue con el software SPSS Statistics mediante la aplicación de la no paramétrica de Mann-Whitney, Kruskal-Wallis, hoc de Bonferroni-Dunn y correlación de Spearman puesto. La encuesta de 47 profesionales revela que el nivel de conocimiento de la contabilidad ambiental es del 17,5%. Contadores masculinos y técnicos contables presentan, en detrimento de las mujeres y los contadores, un mayor nivel de conocimiento con respecto a la contabilidad ambiental. Las variables que intervienen y que influyen en este nivel de conocimientos relacionados con la participación en eventos financieros, la claridad y la objetividad de la literatura y la dedicación de tiempo de los contadores en relación con la contabilidad ambiental. Se sugiere en estos resultados, la creación de eventos específicos sobre contabilidad ambiental y sus procedimientos técnicos a nivel nacional, incluyendo múltiples y áreas transdisciplinarias.Palabras clave: Impacto ambiental, responsabilidad social y ambiental, Contabilidad Ambiental, profesionales de la contabilidad.As preocupações provenientes das questões ambientais, em nível global, exercem pressão sobre a contabilidade tradicional para incorporar nesta a responsabilidade ambiental das organizações. Estas questões desempenham uma crescente influência nas tomadas de decisões organizacionais. Neste sentido, buscou-se por meio deste estudo identificar o nível de conhecimento dos profissionais contábeis acerca da contabilidade ambiental e suas variáveis intervenientes. Assim, para satisfazer este escopo central, a abordagem científica relaciona-se a quantitativa e quanto aos meios e fins é exploratória. O procedimento técnico empregado foi por meio da pesquisa survey com questionário fechado e escala likert. O processo de amostragem foi probabilístico, considerando-se o critério cross-sectional, resultando na unidade amostral aleatória simples de 47 contabilistas. A análise dos dados ocorreu com auxílio do software SPSS Statistics aplicando-se os testes não paramétricos U de Mann-Whitney, Kruskal-wallis, post hoc Dunn-Bonferroni e a correlação de Spearman. A pesquisa realizada com os 47 profissionais revela que o nível de conhecimento sobre a contabilidade ambiental é de 17,5%. Os contabilistas do sexo masculino e os técnicos em contabilidade apresentaram, em detrimento ao sexo feminino e contadores, um maior nível de conhecimento em relação a contabilidade ambiental. As variáveis intervenientes que influenciam neste nível de conhecimento relaciona-se a participação em eventos contábeis, a clareza e objetividade da literatura e o tempo de dedicação dos contabilistas em relação a contabilidade ambiental. Sugere-se, diante destes resultados, a criação de eventos específicos sobre a contabilidade ambiental e seus procedimentos técnicos, em nível nacional, abrangendo áreas multi e transdisciplinares.Palavras-chave: Impactos Ambientais, Responsabilidade Social e Ambiental, Contabilidade ambiental, Profissionais contábeis. Portal de Periódicos Eletrônicos da UFRN2017-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/905210.21680/2176-9036.2017v9n1ID9052REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 1 (2017): Jan./Jun.; 223-245REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 223-245REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 223-2452176-903610.21680/2176-9036.2017v9n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/9052/7871Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessFeil, Alexandre AndréHaberkamp, Angela MariaAzeredo, Adriano JoséOrso, Tatiane MileidiKronbauer, Clovis AntônioHaetinger, Claus2021-10-19T15:44:14Zoai:periodicos.ufrn.br:article/9052Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2021-10-19T15:44:14Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
ANÁLISIS DE NIVEL DE CONOCIMIENTO PROFESIONAL ACERCA DE CONTABILIDAD AMBIENTAL Y ACTORES VARIABLE
ANÁLISE DO NÍVEL DE CONHECIMENTO DO PROFISSIONAL CONTÁBIL ACERCA DA CONTABILIDADE AMBIENTAL E SUAS VARIÁVEIS INTERVENIENTES
title ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
spellingShingle ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
Feil, Alexandre André
title_short ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
title_full ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
title_fullStr ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
title_full_unstemmed ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
title_sort ANALYSIS OF THE LEVEL OF KNOWLEDGE OF THE PROFESSIONAL ACCOUNTING ABOUT ENVIRONMENTAL ACCOUNTING AND IT`S VARIABLES INTERVENING PARTIES
author Feil, Alexandre André
author_facet Feil, Alexandre André
Haberkamp, Angela Maria
Azeredo, Adriano José
Orso, Tatiane Mileidi
Kronbauer, Clovis Antônio
Haetinger, Claus
author_role author
author2 Haberkamp, Angela Maria
Azeredo, Adriano José
Orso, Tatiane Mileidi
Kronbauer, Clovis Antônio
Haetinger, Claus
author2_role author
author
author
author
author
dc.contributor.author.fl_str_mv Feil, Alexandre André
Haberkamp, Angela Maria
Azeredo, Adriano José
Orso, Tatiane Mileidi
Kronbauer, Clovis Antônio
Haetinger, Claus
description Preoccupations with global environmental issues press the traditional accounting to include corporate environmental responsibility. These issues have a growing influence upon corporate decision making. In this sense, this study aimed to identify accountants’ knowledge level about environmental accounting and its intervening variables. Thus, to cover this central scope, the scientific approach is quantitative and exploratory. The technical procedure was the survey with closed-ended Likert-scale questions. The sampling process was probabilistic, considering the cross-sectional criteria, resulting in a simple random sampling of 47 accountants. Data we analysed by SPSS Statistics software by applying Mann-Whitney, Krustal-Wallis, Post Hoc Dunn-Bonferroni U Test, and Spearman’s correlation. The survey with 47 professionals shows that knowledge level about environmental accounting is 17.5 percent. Male accountants and accounting technicians showed higher knowledge level in terms of environmental accounting. The intervening variables affecting this level is related to participating in accounting events, clarity and objectivity in literature and time of dedication accountants used in relation to environmental accounting. Upon these results we suggest to create specific national events on environmental accounting and its technical procedures covering multi-transdisciplinary areas.Keywords: Environmental impacts; Social environmental responsibility; Environmental accounting; Accountants.
publishDate 2017
dc.date.none.fl_str_mv 2017-01-02
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/9052
10.21680/2176-9036.2017v9n1ID9052
url https://periodicos.ufrn.br/ambiente/article/view/9052
identifier_str_mv 10.21680/2176-9036.2017v9n1ID9052
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/9052/7871
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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. 9 No. 1 (2017): Jan./Jun.; 223-245
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 1 (2017): Jan./Jun.; 223-245
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 1 (2017): Jan./Jun.; 223-245
2176-9036
10.21680/2176-9036.2017v9n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
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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