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

  • Luana de Souza Ramalho UFSC
  • Vivian Osmari Uhlmann UFSC
  • Elisete Dahmer Pfitscher UFSC
  • Edilson Citadin Rabelo UFSC
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
How to Cite
Ramalho, L. de S., Uhlmann, V. O., Pfitscher, E. D., & Rabelo, E. C. (2010). <b>Evaluation of sustainability of environmental aspects and impacts of dental services: a case study</b&gt; - doi: 10.4025/enfoque.v29i1.10448. Enfoque: Reflexão Contábil, 29(1), 62-78. https://doi.org/10.4025/enfoque.v29i1.10448
Section
Original Articles