Environmental Management Accounting and the Use of Statistical Methods

Abstract

This article was developed to strengthen higher studies in scientific research of the accounting branches; mainly, those applied in industrial companies. The objective is to establish the Environmental Management Accounting and the statistical methods, in order to validate the results that will be obtained in the process of collecting and validating the doctoral thesis data. The work shows a theoretical foundation on the subject under study and defines the statistical instruments applicable to the process of capturing, measuring, analyzing and presenting information related to economic events and their impact on the environment. The historical-logical methods, analysis-synthesis, induction-deduction and observation were used as a technique. The main results are framed in the definition of environmental costs, expenses and investments, statistical methods and professional software that will be used in research on Environmental Management Accounting. The conclusions express the effectiveness of using statistical methods. In addition, the type of research that is developed is descriptive, taking into account the review of articles written by authors at an international level. It is even important to note that the environment and accounting require the use of statistical methods.