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A Importância Da Economia E Da Contabilidade Na Gestão Dos Recursos Hídricos – Estudo De Caso No Sudoeste Goiano

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  • Carvalho, Antonio Manoel Rezende De
  • Aguiar, Maria Do Amparo Albuquerque
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    Abstract

    Para que seja sustentável, o desenvolvimento deve conciliar o crescimento econômico com a conservação dos ecossistemas, o que impõe um amplo debate entre governantes e sociedade, para que percebam a relação entre as ações do homem e o meio ambiente. Nesse processo, faz-se necessário o uso de um sistema que integre aspectos sociais, ambientais e econômicos – uma combinação da educação ambiental, formação de profissionais multidisciplinares, evoluções científicas e tecnológicas, decisão política, revisão do arcabouço jurídico. Tudo isto deve ser conjugado com o desenvolvimento da ciência econômica e da contabilidade. Diante da amplitude do tema, este trabalho se concentrou nos recursos hídricos (RH), que, em razão de sua diversidade de usos e do crescimento da demanda, em algumas regiões, já apresentam conflitos sobre quantidade e qualidade. O Estado de Goiás foi escolhido para lócus deste estudo pelo aumento do número de destilarias sucroalcooleiras, especialmente no sudoeste. Para complementar a discussão, realizou-se uma pesquisa com agricultores do sudoeste goiano que questionou o valor atribuído às suas propriedades, em caso de disponibilidade ou não de RH para irrigação. Verificou-se que eles atribuem um ad valorem, pela disponibilidade dos RH. Com base nesse dado, foi elaborado um modelo contábil que segrega o valor do bem terra do valor do bem disponibilidade de recursos hídricos, o que separa componentes patrimoniais que apresentam diferentes características, permitindo a correta classificação e registro das alterações ocorridas tanto em relação à quantidade quanto à qualidade dos recursos disponíveis que possam afetar o patrimônio da entidade.---------------------------------------------In order to be sustainable, development has to conciliate the economical growth to the conservation of ecosystem. This requires an ample discussion involving government and society about a relationship between human actions and the environment. Thus it is necessary to use a system which joins social, environmental and economical aspects, that is, a combination of environmental education, formation of multidisciplinary professionals, technological and scientific evolution, political decision, revision of the law framework. All these aspects should be associated to the development of economical science as well as accountancy. Taking the amplitude of the theme into consideration, this focuses on Hydrological Resources (RH). The state of Goiás was chosen to be the locus of this study number of sugarcane distilleries is increasing, mainly in the south-west region. Basing on these data, we decide to make a research involved farmers from the south-west of Goiás, aiming at knowing the value they attributed to their areas in case of disposability of RH for irrigation. According to the results we developed an accountant model, which keeps apart patrimonial components with different characteristics. It will permit the adequate classification and register of the changes related to quantity and quality of RH which may affect the patrimony of the entity.

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    File URL: http://purl.umn.edu/109200
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    Bibliographic Info

    Paper provided by Sociedade Brasileira de Economia, Administracao e Sociologia Rural (SOBER) in its series 46th Congress, July 20-23, 2008, Rio Branco, Acre, Brasil with number 109200.

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    Date of creation: Jul 2008
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    Handle: RePEc:ags:sbrfsr:109200

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    Keywords: Gestão dos Recursos Hídricos; Contabilidade Ambiental; Economia Ambiental; Management Hydrological Resources; Environmental Accountancy; Environmental Economy; Environmental Economics and Policy; Resource /Energy Economics and Policy;

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