Resumo

DENIZ MAYOR, José Juan  e  VERONA MARTEL, María Concepción. Deconstructing the conventional accounting result to design an environmental accounting result. Contad. Adm [online]. 2015, vol.60, n.3, pp.535-555. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2015.05.008.

In this paper, the difficulty of accurately defining the flows of expenses and income related to corporate environmental management, using as storyline the design of an algebraic model of accounting result to make visible the most significant items in this area, is discussed. The main conclusions are centred in the need to link environmental protection expenditures and environmental revenues to specific goals in order to assess the company environmental performance and the risk of taking environmentally inefficient decisions to improve the public image thanks to this statement. The main limitations of the proposed model are the problem of linking accounting homogenized variables to environmental protection goals and the exclusion of environmental externalities.

Palavras-chave : Environmental income; Environmental expenses; Algebraic model; Environmental income result; Environmental accounting.