CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
Climate change has become the major concern of this century, is companies that must meet the environmen-tal impacts of production of goods and services. Social information that is involved in scientific knowledge of accounting and lets admit the presence of the emer-gence of a new accounting discipl...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2014 |
| País: | Perú |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Idioma: | español |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/11032 |
| Acceso en línea: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11032 |
| Access Level: | acceso abierto |
| Palabra clave: | Information accounting environmental conceptual framework Información contable ambiental marco conceptual. |
| Sumario: | Climate change has become the major concern of this century, is companies that must meet the environmen-tal impacts of production of goods and services. Social information that is involved in scientific knowledge of accounting and lets admit the presence of the emer-gence of a new accounting discipline.The main goal is to identify the most relevant criteria for developing an environmental and a conceptual fra-mework, for which it is based on accounting doctrines developed by researchers. The study has a deductive methodological approach is more qualitative than quantitative and descriptive.The main conclusion states that a predictable and progressive future must be configured from a standard accounting for environmental aspects that serve as re-gistration information, measurement and presentation of the results; well as, make decisions development and clean business practices. |
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