Reliability Analysis of Sicogea - Management and Environmental Accounting System

Abstract

Environment has been discussed by many experts but there is not much reported on Environmental Accounting. Thus, in order to obtain a system which is capable of furnishing environmental data and registering them, SICOGEA was created. It is an Environmental Managing and Accounting System. Before that a reliability test was applied. Semi-structured interviews with different professionals were undertaken. 55 questionnaires were sent through e-mail and 53 were answered in thirty days. In the analysis that followed, the first advantage to be noticed was the involvement of society as a whole. If everybody knows about local reality, there are more possibilities of finding solutions for environmental problems. A relationship was perceived between the professional activity of the subjects interviewed and their answers: those directly involved with environment showed no concern with profits, whereas those related to the economic area believe that environmental management may only succeed if it triggers economical advantages. The latter reveals a clear concern with economical survival. And it is in such a context that SICOGEA appears, a new managing tool, a system that can help to clarify environmental problems and provide plain and efficient technology aiming at preservation, at the same time that it obeys the current legislation.