Evaluation of sustainability of environmental aspects and impacts of dental services: a case study - doi: 10.4025/enfoque.v29i1.10448

Authors

  • Luana de Souza Ramalho UFSC Author
  • Vivian Osmari Uhlmann UFSC Author
  • Elisete Dahmer Pfitscher UFSC Author
  • Edilson Citadin Rabelo UFSC Author

DOI:

https://doi.org/10.4025/enfoque.v29i1.10448

Keywords:

Sustainability, Environmental accounting, SICOGEA, Environmental performance, Dental clinic

Abstract

This study aimed to evaluate the environmental aspects and impacts of a dental clinic in terms of sustainability. To this end, the method of assessing the sustainability was adopted Environmental Management Accounting System – SICOGEA. The strategy used was the single case study with exploratory and descriptive research, involving semi-structured interviews, aimed at the dental clinic administrator and accountant of the association maintains charitable services. The results showed an overall sustainability index of 59.6%, showing a regular part of the sustainability aspects and impacts of the dental clinic, with an average of perception, and given only to the legislation. Specifically, the criteria 'Indicators accounting' and 'Eco-efficiency of dental activity' part of the deficit situations of greatest priority to the dental clinic. Elsewhere, four criteria, the six under investigation, showed adequate sustainability. The results, although they can not be generalized, leading to the conclusion that the dental clinic needs to improve the process of environmental management. To this end, we propose a plan of environmental management actions to improve the critical points of the organization

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Author Biographies

  • Luana de Souza Ramalho, UFSC
    Bacharel em Ciências Contábeis
  • Vivian Osmari Uhlmann, UFSC
    Mestranda do Programa de Pós-graduação em Contabilidade da UFSC
  • Elisete Dahmer Pfitscher, UFSC
    Doutora em Engenharia da Produção pela UFSC Professora do Programa de Pós-graduação em Contabilidade da UFSC
  • Edilson Citadin Rabelo, UFSC
    Mestranda do Programa de Pós-graduação em Contabilidade da UFSC

Published

2010-08-10

Issue

Section

Original Articles

How to Cite

Evaluation of sustainability of environmental aspects and impacts of dental services: a case study - doi: 10.4025/enfoque.v29i1.10448. (2010). Enfoque: Reflexão Contábil, 29(1), 62-78. https://doi.org/10.4025/enfoque.v29i1.10448