Avaliação da sustentabilidade dos aspectos e impactos ambientais de serviços odontológicos: um estudo de caso

  • Ramalho L
  • Uhlmann V
  • Pfitscher E
  • et al.
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Abstract

This study aimed to evaluate the environmental aspects and impacts of a dental clinic in terms of sustainability. To this end, the method of assessing the sustainability was adopted Environmental Management Accounting System - SICOGEA. The strategy used was the single case study with exploratory and descriptive research, involving semi-structured interviews, aimed at the dental clinic administrator and accountant of the association maintains charitable services. The results showed an overall sustainability index of 59.6%, showing a regular part of the sustainability aspects and impacts of the dental clinic, with an average of perception, and given only to the legislation. Specifically, the criteria 'Indicators accounting' and 'Eco-efficiency of dental activity' part of the deficit situations of greatest priority to the dental clinic. Elsewhere, four criteria, the six under investigation, showed adequate sustainability. The results, although they can not be generalized, leading to the conclusion that the dental clinic needs to improve the process of environmental management. To this end, we propose a plan of environmental management actions to improve the critical points of the organization. (English) [ABSTRACT FROM AUTHOR]

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APA

Ramalho, L. D. S., Uhlmann, V. O., Pfitscher, E. D., & Rabelo, E. C. (2010). Avaliação da sustentabilidade dos aspectos e impactos ambientais de serviços odontológicos: um estudo de caso. Enfoque: Reflexão Contábil, 29(1). https://doi.org/10.4025/enfoque.v29i1.10448

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