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Advisor(s)
Abstract(s)
Perante uma sociedade cada vez mais exigente, as questões ambientais têm vindo a
assumir maior relevância nas preocupações dos cidadãos, do governo e, dos líderes
corporativos, existindo concordância de que os procedimentos contabilísticos
padronizados não fornecem informações adequadas para apoiar de forma correta a
tomada de decisão na área das responsabilidades de gestão ambiental.
Neste contexto, este estudo teve como objetivo central averiguar se a Contabilidade de
Gestão Ambiental (EMA) é utilizada nas Pequenas e Médias Empresas (PMEs) e se
contribui para uma maior eficiência destas empresas. Para isso foi desenvolvido um
estudo de caso numa PME do setor dos eletrodomésticos. A análise desta realidade
tornou-se pertinente dado ser um setor que sofre constantemente pressões, para o
cumprimento de regulamentação, e por ser um campo de estudo pouco explorado e
investigado. Os resultados desta investigação sugerem que neste setor a Contabilidade
de Gestão Ambiental é essencial pois permite agregar fatores económicos sociais e
ambientais. Por outro lado, comprovam-se as limitações da Contabilidade de Gestão
convencional, no tratamento das questões ambientais das empresas deste setor.
In an increasingly demanding society, environmental issues have become more relevant in the concerns of citizens, government and corporate leaders, and there is agreement that standardized accounting procedures do not provide adequate information to correctly support decision-making in the area of environmental management responsibilities. In this context, the central objective of this study was to investigate whether Environmental Management Accounting (EMA) is used in Small and Medium Enterprises (SMEs) and whether it contributes to greater efficiency in these companies. To this end, a case study was developed in an SME in the household appliances sector. The analysis of this reality became relevant because it is a sector constantly suffering regulatory pressures and because it is a field of study that has been little explored and investigated. The research results suggest that Environmental Management Accounting is essential in these companies because it allows the aggregation of economic, social and environmental factors. On the other hand, the limitations of conventional Management Accounting in dealing with the environmental issues of companies in this sector are confirmed.
In an increasingly demanding society, environmental issues have become more relevant in the concerns of citizens, government and corporate leaders, and there is agreement that standardized accounting procedures do not provide adequate information to correctly support decision-making in the area of environmental management responsibilities. In this context, the central objective of this study was to investigate whether Environmental Management Accounting (EMA) is used in Small and Medium Enterprises (SMEs) and whether it contributes to greater efficiency in these companies. To this end, a case study was developed in an SME in the household appliances sector. The analysis of this reality became relevant because it is a sector constantly suffering regulatory pressures and because it is a field of study that has been little explored and investigated. The research results suggest that Environmental Management Accounting is essential in these companies because it allows the aggregation of economic, social and environmental factors. On the other hand, the limitations of conventional Management Accounting in dealing with the environmental issues of companies in this sector are confirmed.
Description
Keywords
Contabilidade de Gestão Ambiental Custos Ambientais Eficiência Eletrodomésticos Pequenas e Médias Empresas Sustentabilidade