Exploring the factors correlated with the level of environmental accounting practices in the public sector: survey in municipalities catarinense

Abstract

This quantitative research through survey, and documental and descriptive analysis aims to identify factors that may be correlated with the level of development of environmental accounting practices among municipalities in the Northern Region of the State of Santa Catarina. Eight factors are raised (i) level of environmental management, (ii) number of inhabitants, (iii) GDP, (iv) number of households, (v) HDI, (vi) total expenditures, (vii) the total revenue, and (viii) indebtedness. The level of development of environmental accounting practices and the level of environmental management are found through a survey; the other variables are obtained through documental analysis. The survey results point that environmental accounting practices among municipalities are still incipient. The Spearman correlation shows that environmental accounting practices are more strongly and positively correlated with the level of environmental management, though, are also correlated with other factors.