A Contabilidade como Ferramenta para Gestão Ambiental no Caso do PROSAMIM I

Abstract

In recent decades, the Government of the State of Amazonas implemented, in 2003, the Sanitation Program of Manaus Igarapés - PROSAMIM, aiming to urbanize these streams and resettle families, particularly in the Igarapés of Mestre Chico, Bittencourt, and the Basin of Igarapé do Quarenta. This study demonstrates the importance of public accounting and the transparency arising from its financial statements, which are prerequisites at all levels of management. Through bibliographic research and data collection, it was found that natural resources constitute a public asset and should be recognized in the accounting and budgetary statements of federal entities. Accounting information is a relevant tool to assist in the management of environmental resources by government entities. The rational environmental management of resources is a government function, and accounting, through its practices, functions, and techniques, contributes to environmental management in PROSAMIM I.