Contabilidade e responsabilidade socioambiental em natal: uma análise de pequenas empresas de contabilidade à luz da sustentabilidade

Abstract

This research aimed to analyze the importance of social and environmental responsibility in accounting work spaces in Natal-RN and verify the benefits of applying environmental education in these environments. To conduct the research, a field study was made, consisting of a behavioral analysis of two accounting firms, involving the theme of the importance of environmental education for accounting workspaces. The interview was conducted with the managing partners of two companies: KIPHUS and CONTAF. In addition to the interview, the two accounting spaces were observed through a technical visit. The data revealed that both companies are concerned about the importance of social and environmental responsibility in the current era of sustainability. However, the younger company uses more incisive environmental plans, while the other, with more than 30 years in the market, adopts environmental plans less relevant to the benefits of its business and society. We also find that an effectively used environmental plan contributes not only to accounting environments, but also to the sustainability of society at large.