A SYSTEMATIZED REVIEW OF THE LITERATURE PUBLISHED AT THE USP INTERNATIONAL CONFERENCE ON ACCOUNTING ON THE THEME OF “ENVIRONMENTAL ACCOUNTING”

Abstract

Accounting, as an applied social science, must remain attentive to contemporary demands, including those related to the responsible use of natural resources. In this context, one of the strands that has gained prominence is “environmental accounting.” A way to understand how this field has contributed to sustainable actions is by surveying the state of the art on the topic, with scientific conferences serving as an important source for identifying the most recent academic debates. Thus, the objective of this study was to examine the scientific production on “environmental accounting” published in the proceedings of the USP International Conference on Accounting. To this end, a qualitative and descriptive approach was adopted, using a Systematized Literature Review, supported by Content Analysis and tools of Generative Artificial Intelligence. The studies in the sample reveal a tendency toward documentary approaches and the use of econometric methods. Moreover, the most discussed topics fall within the category of disclosure and organizational transparency. The findings may inspire further research to expand discussions on the social role of accounting in addressing sustainability demands within organizations.