Environmental accounting for urban waste management: a study in the district of Passo Fundo/RS

by Gehm da, Carlos Alexandre

Abstract (Summary)
The main objective of this study is to verify the identification, mensuration, register and demonstration of the Environmental Accounting concerning the waste collection and itstreatment in the district of Passo Fundo/RS. The Environmental Accounting can be understood as an activity of data identification and register of environmental events whichaffect or can affect the companies? economical and financial situation. The objectives of this study are: (a) to describe the essential theoretical precepts of the Environmental Accounting, (b) to identify the environmental legislation related to waste management in federal, state andmunicipal spheres, (c) to characterize the district of Passo Fundo concerning its territory and population, (d) to verify the environmental accounting procedures in use in the district of Passo Fundo, (e) to investigate the amount of estimated revenue and expenses and the original cost in 2007 in the district of Passo Fundo/RS. The approach of this study is qualitative and quantitative. With that purpose, an exploratory study was carried out. A case study wasconducted in the City Hall of Passo Fundo based on non-participative observation. The results obtained with this investigation show the existence of little specific control of Environmental Accounting. Thus, it can be concluded that public institutions, based on the study carried out,need to redirect efforts to register and develop a way of highlighting them, readequating their principles, conventions, norms and practices in a way the essence prevails the form, because even the subjectiveness and the consequent difficulty of mensuration can not impede this process of evolution. This study is inserted in the research field of management control of the Post-graduation Program in Accounting of the Universidade Regional de Blumenau
This document abstract is also available in Portuguese.
Bibliographical Information:

Advisor:Ilse Maria Beuren; Ana Cristina de Faria; Jorge Eduardo Scarpin

School:Universidade Regional de Blumenau

School Location:Brazil

Source Type:Master's Thesis

Keywords:environmental accounting legislation costs


Date of Publication:01/29/2008

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