摘要：Environmental management accounting has been considered an important tool to collect information on the impact that an economic activity has on the environment; it also provides an assessment of the economic benefits and compliance with the laws established for this purpose. In this sense, this research paper aimed to analyze the environmental management accounting in construction companies as a strategic tool promoted by the compliance to Venezuelan law. Methodologically, the research was descriptive with no experimental design. This research involved 15 accountants who work in construction companies registered in the Association of Businessmen and Industrialists of Valera (acoinva), in the State of Trujillo. The technique used to collect data was a questionnaire consisting of Likert-type responses, and items of alleged alternative answers. For legitimacy, five experts on the field gave their opinions. In conclusion, companies comply with the guidelines established by Venezuelan law and, make their environmental management planning to take advantage of existing tax incentives. This has resulted in these companies need for accounting records to contribute financial data generated by maintenance programs and ecosystem conservation.
