Sistema de controle gerencial para a gestão ambiental: Proposição da terceira geração do sistema contábil gerencial ambiental

• Autores: Vivian Osmari Uhlmann, Elisete Dahmer Pfitscher
• Localización: Revista iberoamericana de contabilidad de gestión, ISSN 1696-294X, Vol. 14, Nº. 28, 2016, págs. 64-86
• Idioma: español
• Enlaces
  • Texto completo (pdf)
• Resumen

  • The aim of this work consisted in providing a contribution for the improvement of the Sistema Contábil Gerencial Ambiental – SICOGEA - Geração 2 (“Environmental Management Accounting System – SICOGEA – Generation 2”), searching for its implementation by means of case study. In order to respond to the objectives of the research, an exploratory-descriptive study was carried out with a qualitative approach of the data. The data collection and treatment procedures consisted of a focus group, bibliographic research and feasibility study, developed in three stages: a) mapping out the aspects considered relevant in studies that approach the application of SICOGEA; b) analysis of the reliability of SICOGEA; and c) analysis of the feasibility of improving the SICOGEA – Generation 2, in the perception of the researchers that applied such a system.

    As a result, the proposal of creation of SICOGEA – Generation 3 was raised, which calls attention because of the flexibility of its structure and also because it presents a broader integration of the steps and the stages. The third generation of SICOGEA brought contributions as regards the inclusion of actions such as “Dynamics of groups and feedback”, “Identification of the stakeholders”, “Diagnosis of the activities that produce pollution” and “General plan of environmental management”. The model suggested the mapping out of the activities that are highly polluting as a guiding criterion for the possible grades to be given to the questions of the check list. In addition, it proposed that, when selecting the suppliers, the following be considered: evidence that the products have the environmental certification and, therefore, that they offer less risks to the environment. There was also anticipation in two stages of the elaboration of the ‘Summarized plan of environmental management’ in view of the improvements observed in the application of SICOGEA in some cases. In order to illustrate the application of some changes introduced by SICOGEA – Generation 3, a case study was carried out by researchers that took part in the feasibility study of the method. Thus, the method proposed proved to be valid as an improvement of the analysis methods for the environmental sustainability conceived by Pfitscher (2004) and Nunes (2010).