%0 Journal Article
%T An¨¢lise dos fundamentos te¨®ricos associados ¨¤ pesquisa cont¨¢bil na ¨¢rea ambiental = Analysis of environmental accounting research theories
%A Jos¨¦ Paulo Cosenza
%A Eur¨ªdice Mamede
%A Luiz da Costa Laurencel
%J Enfoque : Reflex£¿o Cont¨¢bil
%D 2010
%I Universidade Estadual de Maring¨¢
%X O artigo apresenta os principais enfoques te¨®ricos aplic¨¢veis ¨¤ Contabilidade Socioambiental,analisando seus aspectos positivos e limita  es, particularizados ¨¤ consolida  o de uma teoriacont¨¢bil de cunho ambiental. Para isso, realiza-se uma revis o da bibliografia pertinente ao tema,buscando estabelecer uma taxonomia da literatura cont¨¢bil desta natureza, e comentam-seoportunidades para o desenvolvimento de linhas de pesquisas alternativas ao mainstream. O estudodemonstra a exist¨ºncia de um pluralismo te¨®rico aplic¨¢vel ao campo socioambiental, concluindo queh¨¢ outros enfoques te¨®ricos capazes de se contraporem ¨¤s suposi  es do mainstream. Apesar de aortodoxia cont¨¢bil estar fundamentada em paradigmas funcionalistas, existem op  es alternativaspara explicar os fen menos socioambientais dentro da Teoria da Contabilidade. This paper presents the major conceptual positions for Social and Environmental Accounting while analyzingtheir strengths and limitations with respect to the consolidation of social and environmental accountingtheory. In order to do this, a review of the relevant literature was carried out tht tried to establish a taxonomyof related accounting literature and comments regarding the opportunities for developing alternative lines ofresearch to the mainstream. The study shows that theoretical pluralism occurs in this field and concludesthat there are other theoretical approaches capable of challenging the existing mainstream assumptions.Although accounting orthodoxy is based upon functionalist paradigms, there are alternative options that maybe used to explain the social and environmental phenomena within accounting theory.
%K Teoria cont¨¢bil
%K Contabilidade socioambiental
%K Paradigmas de pesquisa
%K Teoria cr¨ªtica.Accounting theory
%K Social and environmental accounting
%K Research paradigms
%K Critical theory.
%U http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/viewFile/10359/5874