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Previous issue date: 2014-05-14 / With increasing discussions about the consequences of unbridled growth, especially in the second half of the twentieth century, many government actions have already been taken, among them several conferences on the environment, such as Stockholm in 1972, proposed the development agenda and creation of laws and regulations in order to curb the neglect of nature. Fits into this context the city of Cubat??o located in the state of S??o Paulo, which was earlier considered a milestone of economic growth, but as a consequence caused environmental degradation in the region. The industries located in this hub, due to the environmental problems caused, suffered external pressures from government and civil society to conform, in this way, the process of developing environmental management that involves, among other things, the development of internal controls came and risk management. The objective of this research is to identify and analyze internal control practices and environmental risk management practiced by companies in the industrial pole of Cubat??o, both for specific objectives were used for the operation of identifying environmental strategies developed by companies from the beginning the pollution control program launched by the state government of S??o Paulo, in 1983, check which programs of environmental management were used and how they were integrated into organizations and analyze the perception of the collaboration of accounting systems to environmental areas as well as the mechanisms of disclosure. The research was conducted in four companies in the region, indicated by the area's environment Cetesb, steel being one a chemical industry, responsible for production and calcining petroleum coke and other responsible for providing integrated logistics services. Interviews with environmental managers and representatives of financial areas were performed. The collected data were investigated in accordance with constructs based on the theoretical framework, which analyzed the dimensions environmental strategies, environmental management systems, risk management, internal controls and accounting practices. After this survey categories that defined the key aspects of each dimension of the constructs were prepared. It follows that companies have internal control practices and environmental risk management literature and consonants that these are based mainly on environmental strategies developed by senior management, in addition, developed in this study a model of analysis of these practices that can be replicated or improved in other studies to examine the same aspects. It is understood that yet, especially in accounting organizations need to develop new practices to guide them / Com o aumento das discuss??es sobre as consequ??ncias do crescimento desenfreado, principalmente na segunda metade do s??culo XX, muitas a????es governamentais j?? foram tomadas, entre elas, diversas confer??ncias sobre o meio ambiente, como a de Estocolmo em 1972, propostas de agenda de desenvolvimento e a cria????o de leis e regulamentos com o intuito de coibir o descaso com a natureza. Insere-se neste contexto a cidade de Cubat??o, localizada no estado de S??o Paulo, que foi considerada no in??cio um marco de crescimento econ??mico, por??m como consequ??ncia ocasionou uma degrada????o ambiental na regi??o. As ind??strias localizadas neste polo, em decorr??ncia dos problemas ambientais ocasionados, sofreram press??es externas do governo e da sociedade civil para adequarem-se, desta forma, surgiu o processo de desenvolvimento da gest??o ambiental que envolve, entre outros aspectos, a elabora????o de controles internos e gest??o de risco. O objetivo desta pesquisa ?? identificar e analisar as pr??ticas de controle interno e gest??o de risco ambiental praticados pelas empresas do polo industrial de Cubat??o, para tanto os objetivos espec??ficos utilizados para a operacionaliza????o foram de identificar as estrat??gias ambientais desenvolvidas pelas empresas, desde o inicio do programa de controle de polui????o lan??ado pelo Governo do Estado de S??o Paulo, em 1983, verificar quais programas de gerenciamento ambiental foram utilizados e como foram integrados nas organiza????es e analisar a percep????o da colabora????o das ??reas cont??beis aos sistemas ambientais, bem como os mecanismos de evidencia????o. A pesquisa realizou-se em quatro empresas da regi??o, indicadas pela ??rea de meio ambiente da CETESB, sendo uma sider??rgica, uma ind??stria qu??mica, uma respons??vel pela produ????o e calcina????o do coque de petr??leo e outra respons??vel pela presta????o de servi??os de log??stica integrada. Foram realizadas entrevistas com os gestores ambientais e representantes das ??reas cont??beis. Os dados coletados foram investigados de acordo com constructos baseados no referencial te??rico, pelos quais se analisaram as dimens??es estrat??gias ambientais, sistemas de gest??o ambiental, gerenciamento de riscos, controles internos e pr??ticas cont??beis. Ap??s este levantamento, foram elaboradas categorias que definiam os principais aspectos de cada dimens??o dos constructos. Conclui-se que as empresas apresentam pr??ticas de controles internos e gest??o de riscos ambientais consoantes ?? literatura e que estas s??o baseadas, principalmente, nas estrat??gias ambientais desenvolvidas pela alta administra????o; al??m disso, desenvolveu-se com este estudo um modelo de an??lise destas pr??ticas, que pode ser replicado ou aperfei??oado em outras pesquisas que estudem os mesmos aspectos. Entende-se ainda que, principalmente na ??rea cont??bil, as organiza????es precisam desenvolver novas pr??ticas para orient??-las
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/534 |
| Date | 14 May 2014 |
| Creators | Garcia, Roberto Luiz Mendon??a |
| Contributors | Peleias, Ivam Ricardo, Fernandes, Francisco Carlos, Weffort, Elionor Farah Jreige |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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