Contabilidad ambiental: un enfoque académico
Environmental Accounting is responsible for controlling the natural resources that surround an organization; these are necessary for the provision of services or manufacturing. One of the great contributions that accounting makes to society is to process and make financial information of organizatio...
| Autor Principal: | Baena Giraldo, Yessica Alexandra |
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| Otros Autores: | García Guisao, Daniel Felipe, Ramírez Martínez, Carolina |
| Formato: | info:eu-repo/semantics/bachelorThesis |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/3615 |
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| Sumario: |
Environmental Accounting is responsible for controlling the natural resources that surround an organization; these are necessary for the provision of services or manufacturing. One of the great contributions that accounting makes to society is to process and make financial information of organizations public, thus guaranteeing that the State collects taxes, which are then invested in society, however, accounting hasn´t been concerned about raising awareness of the damage that economic activities do to the environmental heritage, as economically the product or service costs are known, but the environmental cost to keep bringing the industrial process is not measured. "There is a relationship between accounting and quality of life, whose theme is good information" (Ensuncho, 1995).
Throughout the paper several authors discussing how it can contribute to environmental accounting to the care of natural recuros through records and reports to disclose the damage it causes to it after carrying out an economic activity are cited, as well the role must have a Public Accountant and academies to train competent professionals in the environmental field. Finally, it is mentioned as affecting the development model that continues today in cities like Medellin and what environmental problems generated in the quality of life of its habitants. |
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