O capital intelectual verde e a contabilidade de gestão ambiental: uma revisão da literatura

Authors

DOI:

https://doi.org/10.32358/rpd.2025.v11.726

Keywords:

environmental management accounting, green intellectual capital, literature review, sustainability

Abstract

Purpose: Given the importance to management accounting and intellectual capital combined with sustainability, this article aims to delve deeper into the topic of environmental management accounting and its relationship with green intellectual capital. Methodology/Approach: The study uses information obtained through a literature review on the themes. The methodology is therefore qualitative. Findings: We concluded that there is complementarity between environmental management accounting and green intellectual capital, through awareness related to ecological issues within organizations, namely through sustainable systems, resources, and processes, creating greater confidence among stakeholders, thus having a positive effect on obtaining and maintaining competitive advantages, and their sustainable and economic performance. Research Limitation/implication: The study presents a set of limitations, especially related to the fact that it is an essentially theoretical study, based only on literature review, lacking as such a study of a more empirical nature capable of complementing and confirming the conclusions we obtained, and the existence of few studies that address the complementarity between the two themes. Originality/Value of paper: This study contributes to filling the research gap identified in the literature in an area that has been little explored. The link between environmental management accounting and green intellectual capital is highlighted, contributing to the development of knowledge in this area and highlighting its importance among organizations.

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Author Biographies

Patrícia Quesado, Instituto Politécnico do Cávado e do Ave (IPCA)

PhD in Economic and Business Sciences from the University of Santiago de Compostela, Master in Accounting and Auditing from the University of Minho and a degree in Public Administration from the University of Minho. It's Prof. Coordinator of the Higher School of Management (ESG) of the Polytechnic Institute of Cávado and Ave (IPCA), Director of the Department of Accounting and Taxation, Member of the Center for Research in Accounting and Taxation (CICF), Member of the Technical-Scientific Council and the Advisory Board of the ESG of the IPCA. Member of the Editorial Board and Referee of articles in different national and international scientific journals. Member of the scientific committee of different congresses/conferences/meetings. She is the author of publications in book chapters, technical and professional journals, scientific journals and academic research papers presented at several national and international conferences. His work focuses primarily on the area of ​​Cost and Management Accounting.

Maria de Lurdes Ribeiro da Silva, Instituto Politécnico do Cávado e do Ave (IPCA)

Doctorate in Economic and Business Sciences from the University of Vigo.Assistant Professor at the Higher School of Management of the Polytechnic Institute of Cávado and Ave, in the area of ​​Financial Accounting.Researcher at the IPCA Accounting and Taxation Research Center.

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Published

2025-05-09

How to Cite

Quesado, P., Dias, V. F. T. da S., & Silva, M. de L. R. da. (2025). O capital intelectual verde e a contabilidade de gestão ambiental: uma revisão da literatura. Revista Produção E Desenvolvimento, 11(1), e726. https://doi.org/10.32358/rpd.2025.v11.726

Issue

Vol. 11 No. 1 (2025): January-December

Section

Dossier IFM

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