Contabilidade ambiental: um estudo sobre o conhecimento dos profissionais da contabilidade do estado do Tocantins

Abstract

The growing demand for information of an environmental nature, culminated in the emergence of a new branch of accounting science, environmental accounting that came with the objective of highlighting the organization's relationship with the environment through records and the preparation of accounting statements and reports of sustainability. This study aimed to identify the level of knowledge of accounting professionals in the state of Tocantins regarding this area of accounting that has been proving to be very relevant in the current scenario. its specificities, also presenting advantages and challenges of its application within organizations. As for the approach, the research was classified as quantitative, considering that statistical instruments were used for data collection and treatment. The collection was carried out through the application of a questionnaire divided into two parts, the first sought to identify the profile of the respondents, their contact and interest with environmental accounting and in the second part their perception of their level of knowledge on the subject, In the second part, a Likert scale was used. It was evidenced that although most of the professionals surveyed had already studied the discipline of environmental accounting or environmental management during their graduation, their level of knowledge on the subject is still very low. However, most professionals agree that environmental accounting is very important for the sustainable development of organizations and that it becomes very relevant to the current scenario.