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...

Full description

Autores:
Baena Giraldo, Yessica Alexandra
García Guisao, Daniel Felipe
Ramírez Martínez, Carolina
Tipo de recurso:
Fecha de publicación:
2016
Institución:
Universidad de San Buenaventura
Repositorio:
Repositorio USB
Idioma:
spa
OAI Identifier:
oai:bibliotecadigital.usb.edu.co:10819/3615
Acceso en línea:
http://hdl.handle.net/10819/3615
Palabra clave:
Contabilidad ambiental
Costo ambiental
Desarrollo sostenible o sustentable
Enviromental accounting
Enviromental cost
Sustainable development
Contabilidad ambiental
Recursos naturales
Impacto ambiental
Calidad de vida
Contadores
Normatividad
Contabilidad - legislación
Derecho ambiental
Rights
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Description
Summary: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.