There is constant movement in the aziendal richness and, equally, transformation in the ecological environment. All the elements that constitute the heritage tend to move and influence the natural environment, generating environmental phenomena. Just as the heritage movement modifies the natural environment, it also modifies the heritage, generating heritage phenomena. This is axiomatic.
On this matter, Lopes de Sá (1999) says: it seems to me axiomatic that: ¨The ecological environment is transformed with the transforming the wealth of social cells and the wealth of social cells is transformed by transforming the environment ecological. In other words: 'there is an unmistakable transformative interaction between the natural environment and the heritage of social cells'. Or, either the heritage or the natural environment is subject to the supreme laws of 'transformation' and to those of an 'interaction' regime See Environmental Accounting: a social responsibility in www.crcmg.org.br.
In this constant interaction, the effectiveness of the patrimonial phenomenon and the phenomenon of the natural environment must be sought.
The accountant is the professional capable of creating an accounting model for this effectiveness. Effectiveness between the accounting phenomenon and the ecological phenomenon is necessary to achieve the sustainable economic development and this is a new challenge to accounting and science of management.
As I have stated in previous works, the organization's manager must pay attention to the need for heritage and the need for the natural environment. There is a limit to the need for the social cell just as there is a limit to the need for the natural environment.
There is a social cell that depends on nature, but there is a limit to the use of nature, to perpetuate itself in temporality, as occurs with species in biology.
The industry that uses water, there is a limit in this use, must apply resources (patrimonial phenomenon) in dams of decantation, where the water polluted by the heritage transformation is depolluted (environmental phenomenon) and returned pure to the nature.
The paper industry that uses cellulose must be concerned with planting trees, for each tree cut must plant another tree.
With the pollution of nature by the economic activity of the social cell, it generated the need for harmonizing heritage mutation and of the natural environment and for this to occur, the ecological awareness of the entrepreneur and the community at the worldwide.
Accounting Neopatrimonialism preaches, exactly, the principle of strengthening the environmental agent, whether human, material, or natural, as a source of motivation for achieving effectiveness.
Werno Herckert
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Member of the Brazilian Academy of Accounting Sciences.
Member of the International Scientific Association of Neopatrimonialism.
General geography - geography - Brazil School
Source: Brazil School - https://brasilescola.uol.com.br/geografia/mutacao-patrimonial-ambiente-natural.htm