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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| Format: | Article |
| Status: | Published version |
| Publication date: | 2014 |
| Country: | Perú |
| Institution: | UNMSM |
| Repository: | Revistas - Universidad Nacional Mayor de San Marcos |
| Language: | Spanish |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/11032 |
| Online Access: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11032 |
| Access Level: | Open access |
| Keyword: | Information accounting environmental conceptual framework Información contable ambiental marco conceptual. |
| Summary: | 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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