Accounting and sustainability in Enanpads event: 2010-2016

Fernanda da Silva Momo, Marcos Vinícius Araujo, Ariel Behr

Abstract


Based on environmental concerns, has emerged at United Nations Organizations a Committee to discuss sustainability and sustainable development, from which emerged several other research, reports and materials for academic and public policy use. In this sense, the theme became important and studied in several areas, such as Accounting and Administration, winning thematic sessions at events such as EnANPAD - Meeting of the National Association of Management Research - the largest Brazilian event in the area. Considering this gain of importance, this paper aims to analyze the articles published in the line Accounting and Sustainability from 2010 to 2016. For this, all articles were collected for a quantitative analysis, based on a frequency analysis, using the NVivo® software. The results show the most common words and themes in titles, abstracts. From the results, it is possible to conclude that there is a diversity of approaches given to this theme, but it is noticed that the publications have a focus on issues of measurement and disclosure of actions related to sustainability. Thus, within the accounting approach, sustainability is related to thinking about the future of the organization and its image, that is, the dissemination of its results.



DOI: http://dx.doi.org/10.5902/1983465929168

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Revista de Administração da UFSM. Brazilian Journal of Management

Universidade Federal de Santa Maria, Santa Maria, Rio Grande do Sul, Brasil, eISSN 1983-4659