Contabilidade ambiental: um estudo bibliométrico com periódicos brasileiros qualificados da área contábil

Abstract

Environmental Accounting is an important tool to ensure the control, preservation, and recovery of environmental damage caused by companies, as well as to identify, measure, and disclose the equity changes generated by these events in a company's accounts. This study aims to conduct a bibliometric analysis of environmental accounting in Brazilian accounting journals with higher CAPES rankings. To achieve this, a descriptive, qualitative methodology and bibliometric survey were used. Through the study, 49 articles on the theme of Environmental Accounting were analyzed from 10 scientific journals ranked by Capes. It was found that 68% of the studies have descriptive objectives, 51% are of a qualitative nature, 51% used the documentary research method, and 81% chose documents as the data collection technique. It is concluded that studies on Environmental Accounting tend to follow a theoretical and documentary analysis research approach. It is suggested that studies with practical approaches be developed to enrich the literature on the subject, such as action research involving direct participation and aiming at solving real-world problems.