Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental

Los problemas ambientales causados por la actividad humana son más evidentes, el desarrollo económico ha generado un agotamiento en los recursos naturales del planeta y por este motivo es necesario tomar acciones para remediar este impacto. Hoy en día las organizaciones reconocen esta problemática y...

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Autores:
Cabarca Niño, Oscar Mauricio
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2021
Institución:
Universidad Militar Nueva Granada
Repositorio:
Repositorio UMNG
Idioma:
spa
OAI Identifier:
oai:repository.unimilitar.edu.co:10654/40479
Acceso en línea:
http://hdl.handle.net/10654/40479
Palabra clave:
CONTABILIDAD - ASPECTOS AMBIENTALES
CONSERVACION DEL MEDIO AMBIENTE
Environmental accounting
Ecological accounting
Essential ecological attributes
Planetary boundaries
Environmental accounts
CONTABILIDAD AMBIENTAL
Contabilidad ambiental
Contabilidad ecológica
Cuentas ambientales
Atributos ecológicos esenciales
Limites planetarios
Rights
openAccess
License
http://creativecommons.org/licenses/by-nc-nd/4.0/
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dc.title.spa.fl_str_mv Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
dc.title.translated.spa.fl_str_mv Recognition and measurement in ecological accounting and environmental accounting
title Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
spellingShingle Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
CONTABILIDAD - ASPECTOS AMBIENTALES
CONSERVACION DEL MEDIO AMBIENTE
Environmental accounting
Ecological accounting
Essential ecological attributes
Planetary boundaries
Environmental accounts
CONTABILIDAD AMBIENTAL
Contabilidad ambiental
Contabilidad ecológica
Cuentas ambientales
Atributos ecológicos esenciales
Limites planetarios
title_short Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
title_full Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
title_fullStr Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
title_full_unstemmed Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
title_sort Reconocimiento y medición en la contabilidad ecológica y la contabilidad ambiental
dc.creator.fl_str_mv Cabarca Niño, Oscar Mauricio
dc.contributor.advisor.none.fl_str_mv Ruiz Acosta, Liliana
dc.contributor.author.none.fl_str_mv Cabarca Niño, Oscar Mauricio
dc.subject.lemb.spa.fl_str_mv CONTABILIDAD - ASPECTOS AMBIENTALES
CONSERVACION DEL MEDIO AMBIENTE
topic CONTABILIDAD - ASPECTOS AMBIENTALES
CONSERVACION DEL MEDIO AMBIENTE
Environmental accounting
Ecological accounting
Essential ecological attributes
Planetary boundaries
Environmental accounts
CONTABILIDAD AMBIENTAL
Contabilidad ambiental
Contabilidad ecológica
Cuentas ambientales
Atributos ecológicos esenciales
Limites planetarios
dc.subject.keywords.spa.fl_str_mv Environmental accounting
Ecological accounting
Essential ecological attributes
Planetary boundaries
Environmental accounts
dc.subject.armarc.spa.fl_str_mv CONTABILIDAD AMBIENTAL
dc.subject.proposal.spa.fl_str_mv Contabilidad ambiental
Contabilidad ecológica
Cuentas ambientales
Atributos ecológicos esenciales
Limites planetarios
description Los problemas ambientales causados por la actividad humana son más evidentes, el desarrollo económico ha generado un agotamiento en los recursos naturales del planeta y por este motivo es necesario tomar acciones para remediar este impacto. Hoy en día las organizaciones reconocen esta problemática y buscan alternativas para medir y afrontar su impacto ambiental, es por esto por lo que surgen estudios como el de la contabilidad ambiental y contabilidad ecológica. Este trabajo presenta una definición de los elementos de la contabilidad ambiental y posteriormente realiza una comparación de sus elementos característicos utilizando la metodología del análisis documental. Se encontró que, si bien la contabilidad ambiental ha tenido un mayor desarrollo durante las últimas décadas, no cubre a satisfacción todos los retos del desarrollo sostenible. Por otro lado, la contabilidad ecológica si cuenta con más elementos para representar la realidad social y ambiental de las organizaciones, pero este campo de estudio no se ha desarrollado en su totalidad y requiere la participación de grupos interdisciplinarios para presentar esta realidad.
publishDate 2021
dc.date.issued.none.fl_str_mv 2021-12-10
dc.date.accessioned.none.fl_str_mv 2022-03-29T17:58:10Z
dc.date.available.none.fl_str_mv 2022-03-29T17:58:10Z
dc.type.local.spa.fl_str_mv Tesis/Trabajo de grado - Monografía - Pregrado
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/bachelorThesis
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spelling Ruiz Acosta, LilianaCabarca Niño, Oscar MauricioContador Público1991-2021Calle 1002022-03-29T17:58:10Z2022-03-29T17:58:10Z2021-12-10http://hdl.handle.net/10654/40479instname:Universidad Militar Nueva Granadareponame:Repositorio Institucional Universidad Militar Nueva Granadarepourl:https://repository.unimilitar.edu.coLos problemas ambientales causados por la actividad humana son más evidentes, el desarrollo económico ha generado un agotamiento en los recursos naturales del planeta y por este motivo es necesario tomar acciones para remediar este impacto. Hoy en día las organizaciones reconocen esta problemática y buscan alternativas para medir y afrontar su impacto ambiental, es por esto por lo que surgen estudios como el de la contabilidad ambiental y contabilidad ecológica. Este trabajo presenta una definición de los elementos de la contabilidad ambiental y posteriormente realiza una comparación de sus elementos característicos utilizando la metodología del análisis documental. Se encontró que, si bien la contabilidad ambiental ha tenido un mayor desarrollo durante las últimas décadas, no cubre a satisfacción todos los retos del desarrollo sostenible. Por otro lado, la contabilidad ecológica si cuenta con más elementos para representar la realidad social y ambiental de las organizaciones, pero este campo de estudio no se ha desarrollado en su totalidad y requiere la participación de grupos interdisciplinarios para presentar esta realidad.Environmental issues caused by human activity are becoming more evident, economic development has produced a depletion on the planet’s natural resources and for this reason is necessary to take actions to remedy this impact. Nowadays organizations recognize this problem and look for alternatives to measure and deal with their environmental impact, which is why studies such as environmental accounting and ecological accounting arise. This work presents a definition of the elements of environmental and ecological accounting and subsequently makes a comparison of their characteristic elements using the methodology of documentary analysis. It was found that, although environmental accounting has had a greater development during the last decades, it does not satisfactorily cover all the challenges of sustainable development. On the other hand, ecological accounting does have more elements to represent the social and environmental reality of organizations, but this field of study has not been fully developed and requires the participation of interdisciplinary groups to present this reality.Pregradoapplicaction/pdfspahttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Attribution-NonCommercial-NoDerivatives 4.0 InternationalAcceso abiertoReconocimiento y medición en la contabilidad ecológica y la contabilidad ambientalRecognition and measurement in ecological accounting and environmental accountingCONTABILIDAD - ASPECTOS AMBIENTALESCONSERVACION DEL MEDIO AMBIENTEEnvironmental accountingEcological accountingEssential ecological attributesPlanetary boundariesEnvironmental accountsCONTABILIDAD AMBIENTALContabilidad ambientalContabilidad ecológicaCuentas ambientalesAtributos ecológicos esencialesLimites planetariosTesis/Trabajo de grado - Monografía - Pregradoinfo:eu-repo/semantics/bachelorThesishttp://purl.org/coar/resource_type/c_7a1fContaduría PúblicaFacultad de Ciencias EconómicasUniversidad Militar Nueva GranadaAl-Tuwaijri, S. 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Journal of Environmental Protection, 07(05), 643–655. https://doi.org/10.4236/jep.2016.75058ORIGINALCabarcaNiñoOscarMauricio2021.pdfCabarcaNiñoOscarMauricio2021.pdfTrabajo de gradoapplication/pdf427277http://repository.unimilitar.edu.co/bitstream/10654/40479/1/CabarcaNi%c3%b1oOscarMauricio2021.pdf783a50a98ecafd64a6f6c43478899c70MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-83420http://repository.unimilitar.edu.co/bitstream/10654/40479/2/license.txta609d7e369577f685ce98c66b903b91bMD52THUMBNAILCabarcaNiñoOscarMauricio2021.pdf.jpgCabarcaNiñoOscarMauricio2021.pdf.jpgIM Thumbnailimage/jpeg5888http://repository.unimilitar.edu.co/bitstream/10654/40479/3/CabarcaNi%c3%b1oOscarMauricio2021.pdf.jpg5c506c1c8e9361f3ad2a3f1222218f73MD5310654/40479oai:repository.unimilitar.edu.co:10654/404792022-03-31 01:03:36.321Repositorio Institucional 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