Environmental Accounting: the level of knowledge of professional accounting Florianópolis

Abstract

The Environmental Accounting was created to obtain the results of corporate activities that relate to the environment. Along with an Environmental Management System can facilitate solutions to enhance strategic planning in terms of implementing policies aimed at sustainable development. In this sense, the objective of this study was to identify the level of knowledge of professional accounting of Florianópolis on Environmental Accounting. To this end, it was adopted as technical procedure to the survey, from which the data were collected with a purposeful sample. The perceptions of respondents about the level of knowledge held, were cleared through a structured questionnaire, divided into two parts. The first part sought to identify the profile of the interviewee, while the second part we used the five-point Likert scale in order to identify the level of knowledge about the counters of the main elements of environmental accounting, which allows its practical application with the companies. It was found that 71.64% of the counters do not have a satisfactory knowledge of the information that should have on the subject. It was also found that only 6.71% said they have sufficient knowledge or excellent on Environmental Accounting. Thus, we conclude that the counters of Florianópolis not have a satisfactory knowledge on Environmental Accounting. However, the majority agrees and acknowledges that the proper accounting of environmental events, may contribute to a better management of resources applied.