{"id":"https://openalex.org/W2296561049","doi":"https://doi.org/10.21574/remipe.v1i2.79","title":"Contabilidade Ambiental: um estudo sobre o impacto dos eventos econ\u00f4mico-ambientais nas organiza\u00e7\u00f5es","display_name":"Contabilidade Ambiental: um estudo sobre o impacto dos eventos econ\u00f4mico-ambientais nas organiza\u00e7\u00f5es","publication_year":2015,"publication_date":"2015-12-15","ids":{"openalex":"https://openalex.org/W2296561049","doi":"https://doi.org/10.21574/remipe.v1i2.79","mag":"2296561049"},"language":"pt","primary_location":{"id":"doi:10.21574/remipe.v1i2.79","doi":"https://doi.org/10.21574/remipe.v1i2.79","is_oa":true,"landing_page_url":"https://doi.org/10.21574/remipe.v1i2.79","pdf_url":"http://remipe.fatecosasco.edu.br/index.php/remipe/article/download/79/26","source":{"id":"https://openalex.org/S2738764900","display_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","issn_l":"2446-8622","issn":["2446-8622"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/P4310312035","host_organization_name":"Faculty of Technology of Osasco","host_organization_lineage":["https://openalex.org/P4310312035"],"host_organization_lineage_names":["Faculty of Technology of Osasco"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://remipe.fatecosasco.edu.br/index.php/remipe/article/download/79/26","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025649812","display_name":"Felipe Sebasti\u00e3o da Silva Ferreira","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3131263933","display_name":"S\u00e3o Paulo State Technological College","ror":"https://ror.org/04z64b609","country_code":"BR","type":"education","lineage":["https://openalex.org/I3131263933"]},{"id":"https://openalex.org/I98466806","display_name":"Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo","ror":"https://ror.org/00sfmx060","country_code":"BR","type":"education","lineage":["https://openalex.org/I98466806"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Felipe Sebasti\u00e3o da Silva Ferreira","raw_affiliation_strings":["Autor para correspond\u00eancia: Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo, Rua Monte Alegre, 984, Perdizes, S\u00e3o Paulo, SP, Brasil -CEP 05014-901","REMIPE-Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco V. 1, N\u00b02, jul.-dez. 2015"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Autor para correspond\u00eancia: Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo, Rua Monte Alegre, 984, Perdizes, S\u00e3o Paulo, SP, Brasil -CEP 05014-901","institution_ids":["https://openalex.org/I98466806"]},{"raw_affiliation_string":"REMIPE-Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco V. 1, N\u00b02, jul.-dez. 2015","institution_ids":["https://openalex.org/I3131263933"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5059239499","display_name":"Alexandre Gonzales","orcid":"https://orcid.org/0000-0002-2778-6280","observed_orcids":["https://orcid.org/0000-0002-2778-6280"]},"institutions":[{"id":"https://openalex.org/I4405273733","display_name":"Funda\u00e7\u00e3o Instituto de Pesquisas Cont\u00e1beis, Atuariais e Financeiras","ror":"https://ror.org/00c3tgx29","country_code":"BR","type":"education","lineage":["https://openalex.org/I4405273733"]},{"id":"https://openalex.org/I98466806","display_name":"Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo","ror":"https://ror.org/00sfmx060","country_code":"BR","type":"education","lineage":["https://openalex.org/I98466806"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Alexandre Gonzales","raw_affiliation_strings":["contabilidade figurou como fonte de informa\u00e7\u00e3o aos administradores para que os impactos ambientais no resultado pudessem ser visualizados","devida autoriza\u00e7\u00e3o da empresa estudada,","Doutor em Controladoria e Contabilidade Docente da PUC -SP -Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo Docente da FIPECAFI","Graduado em Ci\u00eancias Cont\u00e1beis PUC -SP -Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo","de natureza ambiental despertam a aten\u00e7\u00e3o dos administradores,","execu\u00e7\u00e3o de atividades de gest\u00e3o ambiental foi o problema de pesquisa deste trabalho. O objetivo foi propiciar ao leitor uma vis\u00e3o dos gastos","ind\u00fastria paulista localizada no Munic\u00edpio de Mau\u00e1, com"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"contabilidade figurou como fonte de informa\u00e7\u00e3o aos administradores para que os impactos ambientais no resultado pudessem ser visualizados","institution_ids":[]},{"raw_affiliation_string":"devida autoriza\u00e7\u00e3o da empresa estudada,","institution_ids":[]},{"raw_affiliation_string":"Doutor em Controladoria e Contabilidade Docente da PUC -SP -Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo Docente da FIPECAFI","institution_ids":["https://openalex.org/I4405273733","https://openalex.org/I98466806"]},{"raw_affiliation_string":"Graduado em Ci\u00eancias Cont\u00e1beis PUC -SP -Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo","institution_ids":["https://openalex.org/I98466806"]},{"raw_affiliation_string":"de natureza ambiental despertam a aten\u00e7\u00e3o dos administradores,","institution_ids":[]},{"raw_affiliation_string":"execu\u00e7\u00e3o de atividades de gest\u00e3o ambiental foi o problema de pesquisa deste trabalho. O objetivo foi propiciar ao leitor uma vis\u00e3o dos gastos","institution_ids":[]},{"raw_affiliation_string":"ind\u00fastria paulista localizada no Munic\u00edpio de Mau\u00e1, com","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"1","issue":"2","first_page":"112","last_page":"112"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":1.0},{"id":"https://openalex.org/keywords/environmental-costs","display_name":"environmental costs","score":0.7480000257492065},{"id":"https://openalex.org/keywords/environmental-compliance","display_name":"environmental compliance","score":0.722000002861023},{"id":"https://openalex.org/keywords/environmental-management","display_name":"environmental management","score":0.9380000233650208},{"id":"https://openalex.org/keywords/corporate-environmental-impact","display_name":"corporate environmental impact","score":0.4740000069141388},{"id":"https://openalex.org/keywords/environmental-expenditures","display_name":"environmental expenditures","score":0.42500001192092896},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.35600000619888306},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.546999990940094}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46636542677879333},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.370466023683548}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.21574/remipe.v1i2.79","doi":"https://doi.org/10.21574/remipe.v1i2.79","is_oa":true,"landing_page_url":"https://doi.org/10.21574/remipe.v1i2.79","pdf_url":"http://remipe.fatecosasco.edu.br/index.php/remipe/article/download/79/26","source":{"id":"https://openalex.org/S2738764900","display_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","issn_l":"2446-8622","issn":["2446-8622"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/P4310312035","host_organization_name":"Faculty of Technology of Osasco","host_organization_lineage":["https://openalex.org/P4310312035"],"host_organization_lineage_names":["Faculty of Technology of Osasco"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco","raw_type":"journal-article"},{"id":"doi:10.21574/remipe.v1i2.22","doi":"https://doi.org/10.21574/remipe.v1i2.22","is_oa":true,"landing_page_url":"https://doi.org/10.21574/remipe.v1i2.22","pdf_url":null,"source":{"id":"https://openalex.org/S2738764900","display_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","issn_l":"2446-8622","issn":["2446-8622"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/P4310312035","host_organization_name":"Faculty of Technology of Osasco","host_organization_lineage":["https://openalex.org/P4310312035"],"host_organization_lineage_names":["Faculty of Technology of Osasco"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","raw_type":"journal-article"},{"id":"pmh:oai:remipe.fatecosasco.edu.br:article/79","doi":null,"is_oa":true,"landing_page_url":"https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/79","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"instacron:FATEC","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001126868","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=5850654","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec, ISSN 2446-8622, Vol. 1, N\u00ba. 2, 2015 (Ejemplar dedicado a: Julho a Dezembro), pags. 112-137","raw_type":"text (article)"}],"best_oa_location":{"id":"doi:10.21574/remipe.v1i2.79","doi":"https://doi.org/10.21574/remipe.v1i2.79","is_oa":true,"landing_page_url":"https://doi.org/10.21574/remipe.v1i2.79","pdf_url":"http://remipe.fatecosasco.edu.br/index.php/remipe/article/download/79/26","source":{"id":"https://openalex.org/S2738764900","display_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec-Osasco","issn_l":"2446-8622","issn":["2446-8622"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","latindex"],"host_organization":"https://openalex.org/P4310312035","host_organization_name":"Faculty of Technology of Osasco","host_organization_lineage":["https://openalex.org/P4310312035"],"host_organization_lineage_names":["Faculty of Technology of Osasco"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5925999879837036,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2296561049.pdf","grobid_xml":"https://content.openalex.org/works/W2296561049.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W155116906","https://openalex.org/W646677242","https://openalex.org/W1494770712","https://openalex.org/W1550348848","https://openalex.org/W1609226728","https://openalex.org/W2261746300","https://openalex.org/W2335197454","https://openalex.org/W4244560105"],"related_works":["https://openalex.org/W7214879955","https://openalex.org/W7165745703","https://openalex.org/W6997167422","https://openalex.org/W4406903866","https://openalex.org/W4400198195","https://openalex.org/W2573099501","https://openalex.org/W7027624028","https://openalex.org/W3125203295","https://openalex.org/W4416042937","https://openalex.org/W7119779903"],"abstract_inverted_index":{"A":[0],"quest\u00e3o":[1],"ambiental":[2,32,40,120],"est\u00e1":[3],"presente":[4],"nas":[5],"organiza\u00e7\u00f5es":[6,25],"e":[7,13,33,101,110,139],"tornou-se":[8],"uma":[9,54,86],"preocupa\u00e7\u00e3o":[10],"das":[11],"administra\u00e7\u00f5es":[12],"diretorias":[14],"corporativas.":[15],"Desta":[16],"maneira,":[17],"identificar":[18],"quais":[19],"s\u00e3o":[20],"os":[21,116,136,151],"desembolsos":[22],"gerados":[23],"pelas":[24,59],"no":[26,90,154],"processo":[27],"de":[28,36,38,44,82,92,104,118,127,145],"adequa\u00e7\u00e3o":[29],"\u00e0":[30],"legisla\u00e7\u00e3o":[31],"na":[34],"execu\u00e7\u00e3o":[35],"atividades":[37],"gest\u00e3o":[39],"foi":[41,50],"o":[42,70],"problema":[43],"pesquisa":[45],"deste":[46],"trabalho.":[47],"O":[48,75],"objetivo":[49],"propiciar":[51],"ao":[52],"leitor":[53],"vis\u00e3o":[55],"dos":[56,124],"gastos":[57,117],"realizados":[58],"entidades":[60],"em":[61,79,85,131],"transa\u00e7\u00f5es":[62],"que":[63,115,150],"envolvam":[64],"elementos":[65],"ambientais,":[66],"bem":[67],"como":[68,143],"retratar":[69],"papel":[71],"da":[72,98],"contabilidade":[73,141],"ambiental.":[74,111],"trabalho":[76],"se":[77,102],"amparou":[78],"um":[80],"estudo":[81],"caso":[83],"realizado":[84],"ind\u00fastria":[87],"paulista":[88],"localizada":[89],"Munic\u00edpio":[91],"Mau\u00e1,":[93],"com":[94,135],"a":[95,122,140],"devida":[96],"autoriza\u00e7\u00e3o":[97],"empresa":[99],"estudada,":[100],"utilizou":[103],"informa\u00e7\u00f5es":[105],"fornecidas":[106],"pelos":[107],"departamentos":[108],"cont\u00e1bil":[109],"Foi":[112],"poss\u00edvel":[113],"concluir":[114],"natureza":[119],"despertam":[121],"aten\u00e7\u00e3o":[123],"administradores,":[125],"apesar":[126],"terem":[128],"sido":[129],"pequenos":[130],"termos":[132],"relativos,":[133],"comparativamente":[134],"demais":[137],"gastos,":[138],"figurou":[142],"fonte":[144],"informa\u00e7\u00e3o":[146],"aos":[147],"administradores":[148],"para":[149],"impactos":[152],"ambientais":[153],"resultado":[155],"pudessem":[156],"ser":[157],"visualizados.":[158]},"counts_by_year":[{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2016-06-24T00:00:00"}