Contabilidade & meio ambiente : considerações teóricas e proposta de aplicação ao controle dos gastos ambientais

Abstract

Several branches of the knowledge make one's way its attention to the environmental matter. The Accounting that it was developed historically, as system of patrimonial control and that it acts as a system of information, it cannot stay strange to the social transformations that have direct reflexes or indirect1yon the patrimony. The environmental slope of the Social Accounting, simply denominated "Environmental Accounting" appears to supply the users of the accounting information's relative to the environment, as the objective of evidencing the society the environmental expenses made by the companies. To present dissertation it has as main objective to investigate the inter-relationship between the environment and the Accounting. The bibliographical research and the case study applied at an industrial company of the branch of drinks, located in the State of Mato Grosso - Brazil, they gave support to the presuppositions of the work. At the end of the investigation, it was proven the usefulness and the need of application of the techniques and accounting information to the control of environmental expenses accomplished by the company