Environmental accounting: the exploratory study on the knowledge of the professionals of accounting

Abstract

The Accounting is an excellent instrument of identification, registers, accumulation, analysis, and interpretation of the enterprise operations. The environmental accounting appears with the objective to gain the results of the activities of companies who if relate with the environment and must unchain solutions so that these companies, by means of the strategy planning, come to find optimum way to be followed in terms of implantation of politics that aim at the sustainable development. Ahead of this study it had as objective to evidence the level of knowledge of the accounting professionals on the peculiarities of the environmental accounting, for in such a way became full filled a field research, through the application of 78 structuralized questionnaires, with the pupils of After-Graduation (lato sensu) offered by the Department of Countable Sciences in the UFPE, the Recife campuses and Caruaru with questions on peculiar subjects the .After the tabulate of the data collected in research, was carried through an analysis descriptive statistics and was evidenced the low degree of knowledge of the accountants with the environmental accounting, the absence of you discipline or seemed, and it lacks of interest of the professionals in reading materials of discipline or to participate of related events the area.