Contabilidade ambiental: um estudo exploratório sobre o conhecimento dos profissionais de contabilidade

Abstract

This study aims to reveal the level of knowledge that accounting professionals have about the specifi cities of Environmental Accounting. To accomplish this goal, a fi eld research was conducted by administering a structured questionnaire to 78 graduate students from the Accounting Department at UFPE (Universidade Federal de Pernambuco) in the Recife and Caruaru campi. The questionnaire included questions related to Environmental Accounting issues. The data were tabulated and underwent descriptive statistical analysis, which revealed the low level of knowledge that accountants have about Environmental Accounting, a lack of disciplines in this area, and the little interest that these professionals have in reading texts or attending events in the area.