Balanced scorecard e a questão ambienta l: um estudo empírico sobre a percepção de profissionais da área de controladoria

Abstract

The screen survey had as objective to verify the perception of the professionals of the area of control over the Balanced Scorecard in the context of the environmental question. Methodologically, this is an exploratory-descriptive research, with a quantitative approach, and the procedures are of the survey type. Data collection was done through a questionnaire applied in a transversal way and electronic address, from a form sent to a group of controllers from all over Brazil in the social network LinkedIn. 343 questionnaires and 27 received were sent, which represents a response rate of 7.87%. The collection period was from November 2018 to January 2019. For the analysis and treatment of the data was used descriptive statistics with application of statistical tests. To reach the objectives outlined, it was necessary to identify the profile of the respondents, mostly men aged between 35 and 44 years. 77,78% of the respondents have an academic degree in Accounting Sciences and have graduated from public Higher Education Institutions and 62.96% have specialization, and an average of 11 years of training and 16 years of professional performance as a controller. Subsequently, the respondents' perceptions about the Balanced Scorecard and the environmental question were analyzed, considering the existing nomenclatures, types of structures and environmental performance indicators. It was found that 55.55% of the respondents agree with the Balanced Scorecard and Green Balanced Scorecard nomenclatures. Regarding the structures presented, the respondents pointed out that the best that is applied is with environmental indicators inserted in the four traditional perspectives of BSC (financial, clients, internal processes and learning and growth). Regarding the environmental indicators to be compiled by the BSC with environmental aspects, the respondents pointed to those related to environmental costs and expenses, investments in clean technologies, participation in sustainability index, fines and environmental sanctions, reduction of accidents and qualification of employees and satisfaction of customers. The second part of the research sought to identify the statistical significance between the groups of variables: personal data and training in relation to: nomenclatures, structures and environmental indicators. Regarding the personal data, the variable age presented statistical significance of 90% in some moments of analysis. Regarding training, there was statistical significance with the nature of the institution 90%, being these public EIs, training area 95% and level of schooling with 99%. It was also analyzed whether there was correlation with the experience of the respondents in relation to the group of variables: nomenclatures, structures and indicators, the results did not indicate strong correlations. Finally, the correlation of the respondents' perceptions about the BSC's nomenclatures regarding the environmental issue and the indicators was analyzed. The findings presented moderate amounts of correlation Corre = 0.49 with a statistical significance of 90% and strong correlations Corr = 0.75 with a statistical significance of 99%.