Análise dos gastos com gestão ambiental das capitais do Nordeste de 2005 à 2015

Abstract

The Accounting of Environmental Management has been gaining space, since society perceives the actions that man causes on the environment. Given this, public entities developed alternatives to these problems, adopting actions with environmental management. With this, the research on the expenditures with environmental management of the Northeastern capitals appears to seek the verification of the exposure and existence of these expenses. Analyzes the chart of accounts of the environmental management function, listing each of the accounts or sub functions present, separating by each of the capitals. It then collects expenditure data from 2005 to 2015, which was available until the present research, to analyze the evolution of these expenditures and their existence. The data obtained are from the National Treasury Accounting Data Collection System, where we obtained the Summary Report of Budget Execution. This work has as quantitative and exploratory research typology, once we perform the analysis and data collection on these cities. At the conclusion of the study, the results obtained by each capital and the null values found during the research are exposed. Thus, the in-depth analyzes on the application of these expenditures, other scenarios, such as the state environment and verify which program that expense belongs, is intended for later studies.