Print version ISSN 0103-6513
GRZEBIELUCKAS, Cleci; CAMPOS, Lucila Maria de Souza and SELIG, Paulo Mauricio. Environmental accounting and environmental costs: an analysis of the scientific production from 1996 to 2007. Prod. [online]. 2012, vol.22, n.2, pp. 322-332. Epub Oct 28, 2011. ISSN 0103-6513. http://dx.doi.org/10.1590/S0103-65132011005000054.
This research aims to analyze the scientific production on accounting and environmental costs in the time period between 1996 and 2007. Environmental accounting and environmental costs were the key words used for thematic classification. The following aspects were analyzed: type of study, searching strategy, and academic affiliation of the authors. The results showed a growth in the two themes - from 3 studies in 1996 to 10 studies in 2007, in a total of 80 studies in that period. Overall, the environmental costs theme gained greater attention from researchers, representing 61%, against 39% of the studies that addressed the environmental accounting theme. It was observed that, of the 148 authors identified, 13 were responsible for 48.75% of the publication total. This research aimed to contribute to the demonstration of the 'state of the art' on accounting and environmental costs, in the domestic and international contexts.
Keywords : Environmental Accounting; Environmental Costs; Scientific Production.