Ecoeficiência e a informação contábil na percepção dos gestores das organizações

Abstract

The present thesis had as a guide the use and utility of accounting as an institutional tool for eco-efficient information, understanding that this information is useful, when perceived by its internal users. Three research hypotheses were raised, according to a literature review, which were, H1: Accounting is an institutional mechanism that, perceived by its internal users, improves eco-efficiency. Depending on the type of company, the internal or external commercialization market and the type of provision of accounting services to the Organization; H2: Accounting is an institutional mechanism aimed at eco-efficiency through isomorphism mechanisms. Depending on the type of business company, the internal or external commercialization market and the type of provision of accounting services to the Organization and H3: The manager does not perceive the usefulness of accounting as an eco-efficient tool. Depending on the type of business company, the internal or external marketing market and the type of provision of accounting services to the Organization. The Survey was applied to Organizations whose activity is Mining. These being located in the State of Rio Grande do Norte. The respondents were their managers. The research was quantitative and characterized as a survey. With the results obtained, non-parametric statistical analyzes were performed due to the number of valid responses (24). The program used for data processing was R. version 4.1.2. The analysis was divided into three phases, exploratory data analysis, normality tests and then the correlation test. The normality test for non-parametric data, the Mann-Whitney test, using the P-value of 10% and 5% as a parameter for analysis of responses. Afterwards, Sperman's correlation tests were also performed with P-values of 10% and 5% for analysis of responses. The main results presented were accepted by Research Hypothesis 1, accounting is an institutional mechanism perceived its usefulness by its internal users of non-limited Organizations, in addition, these Organizations have their productions mostly focused on the external market and their collaborators have hybrid work regime. Partly, within the Organization itself and part outside in its own Offices. Even so, it was also observed that there is still a use of accounting only to meet the normative demand of the market, or to reduce risks, in this way, some Organizations practice mimetic and coercive isomorphism. Another point observed in the research was that, even though eco-efficiency is an operational variable, managers still use past (financial) information for their management. It is understood that the great contribution of this research was to observe more closely other phenomena raised by the results. Including the writing and disclosure of accounting information aimed at Eco-efficiency, bringing an easy-to-understand language. Because, your record may be inaudible to your internal users. As a contribution, a formula (4) was presented that accesses accounting information for measurement, disclosure and understanding of the eco-efficiency process.