Precisamos de uma Contabilidade Ambiental para as "Amaz\^onias" Paraense?

TL;DR

This paper critically analyzes environmental accounting concepts in Brazil, focusing on Amazonia Paraense, and proposes tailored improvements based on literature review and regional insights.

Contribution

It offers a critical assessment of existing environmental accounting frameworks and proposes region-specific suggestions for Amazonia Paraense.

Findings

Identifies gaps in current environmental accounting practices for Amazonia Paraense.

Proposes tailored improvements to better address regional environmental challenges.

Highlights the need for context-specific environmental accounting models.

Abstract

This paper has the following objectives: to understand the concepts of Environmental Accounting in Brazil; Make criticisms and propositions anchored in the reality or demand of environmental accounting for Amazonia Paraense. The methodological strategy was a critical analysis of Ferreira's books (2007); Ribeiro (2010) and Tinoco and Kraemer (2011) using their correlation with the scientific production of authors discussing the Paraense Amazon, besides our experience as researchers of this territory. As a result, we created three sections: one for understanding the current constructs of environmental accounting, one for criticism and one for propositions.