Monitoring of Accountability Costs: A Porposal for Architecture of Data Sustentability

Abstract

This article presents an architecture of data for diagnosis of social costs of organizations in terms of economic sustainability. It proposed a model of the database of indicators of social differentiation of costs, based on empirical research, developed based on the method grounded theory. The emphasis of grounded theory is to learn from the data (interactive and inductive), and not from a theoretical vision existing (deductive). Such indicators reflect the stage of sustainability where the company tested and sinalyzing the mapping of different socio economic segments of the Brazilian business universe. The architecture, structured with the support of information technology resources would allow the planning decisions inherent in the management of social costs of their production chain.