Sustentabilidade em assentamentos rurais: indicadores socioeconômicos, ambientais e contábeis no sertão da Paraíba.

Abstract

In recent years, rural settlements are being intensively studied because of the current debate on sustainable development and employment generation instrument and income in rural areas. As a result, this study aimed to conduct a socioeconomic and environmental study and show the accounting importance to measure sustainability in three settlements Acauã, Angelic and Serra Azul. For this end, questionnaires were applied at 45 seated with socioeconomic, environmental, social capital and accounting, which enabled the calculation of the respective indices: Life Quality Index (QLI) of 0.8667, 0.7778 and 0, 7222, where the indicators that most contributed to measure the life quality of the settlers were housing and durable goods, while the leisure indicator was the least representative. Int the total sample, the settlements presented Life Quality Index on average and the average level of capital accumulation in the settlements was considered relevant by the design of the Social Capital Index (ICS), contributing for the largest share in the formation of the Sustainability Index (IS) of the settlements, with values of 0.8857, 0.8286 and 0 , 7952. In the formation of this index, stood out investments that the association carries out which are placed and approved in meetings. Environmentally, got poor results, representing low level to the sustainability index of all settlements, which requires better attention to the environment and environmental education to the settlers, representing values of 0.5143, 0.3143 and 0.3714. In the composition of this index, the existence of native reserve area in the settlement was the indicator that most contributed to sustainability. In the overall sample, the Sustainability Index of 0.6757 performed on average, which may suggest a better performance to increase the environmental index that will add to the Social Capital Index and consequently to raise the Sustainability Index the studied settlements. The results found therefore demonstrated that the use of accounting through its reports, has contributed to the settlements realize their decisionmaking process.