A contabilidade verde: por uma análise semiótica

Abstract

This article aims to understand and explain Green Accounting in light of semiotics. Starting from the assumption of a directive identity path for the field of Accounting, using the interdisciplinarity allowed by the semiotic method, it explores nominal elements that form subdivisions of accounting to justify the nominal use of Green Accounting in the professional and academic context. The epistemology adopted is based on the semiotic technique, which deepens the understanding of how words connect with reality through symbolic force, with reference to Santaella (1995) and Pignatari (2004), among others. The aspect explored regarding colors in communication was based on inferences from the work The Psychology of Colors (Heller, 2013). In general, the approach touches on ecological/environmental themes that are well celebrated in academic research. However, national research on “green accounting” is rare. In this vein, the proposal contextualizes and explains the adoption of the expression “green accounting” with a view to connecting the accounting environment to the ecological value defended in the social environment. It reconciles the insertion of traditional accounting into the world of ecological expectations themed around sustainability, joining academic initiatives such as “A Empresa Verde” (The Green Company) by Laville (2009) to expose the potential for accounting to adhere to symbolic green values through the expression “green accounting.” The results point to “green” as a symbol of an ecological nature that is perfectly compatible with accounting activities, albeit in an incipient form in terms of effectiveness, but they point, through a subjective means supported by academic theories, to the conformity between the general interest in preservationism in the proposed form. In this vein, the contributory goal for which “green accounting” is envisioned lies in its potential to drive active preservationist ideals in society. The theoretical contribution of the article is to expose and allow debate on the topic, as well as to advance the understanding of the concept of green accounting, to make it a sign of a language of social interest and that part of this interest is assimilated, absorbed, and disseminated by Accounting.