Catálogo de publicaciones - tesis
Título de Acceso Abierto
La contabilidad medioambiental: La información contable como instrumento de análisis del impacto medioambiental de las empresas
María Soledad Regali Carlos Federico Torres Amaro Yardín José María González Jorge Brunet Susana Marcipar De Katz
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Resumen/Descripción – provisto por el repositorio digital
Preservation of the environment currently constitutes one of our main concerns and it is manifested in the study of the problems it involves in different fields. Since the Industrial Revolution, world economy has embarked upon a process of growth without precedents which gives the “company” the responsibility of efficiently allocating resources and creating wealth. In these terms, companies’ economic activities constitute one of the main sources of environmental problems, which are materialized in the negative impact they generate and in the exhaustion of natural resources. These serious issues place the company in the centre of this challenging situation and tie it to the growing pressure of carrying out its activities in a manner that contemplates respect and care for the environment. When exercising this ecologic awareness, the role of accounting techniques has a transcendental importance due to the fact that Accountancy constitutes the means by which information is produced and communicated – about economic facts developed by companies – and becomes useful and pertinent for decisive processes of internal and external users. This study attempts to analyze the technique and accounting norms in order to verify the tools they possess to recognize, measure and display on accounting reports the various economic facts developed by companies which have a direct relationship with environmental problems.Palabras clave – provistas por el repositorio digital
Accounting; Environmental accounting; Environment; Environmental management; Accounting information; Contabilidad; Contabilidad ambiental
Disponibilidad
| Institución detectada | Año de publicación | Navegá | Descargá | Solicitá |
|---|---|---|---|---|
| No requiere | 2010 | Biblioteca Virtual de la Universidad Nacional del Litoral (SNRD) |
|
Información
Tipo de recurso:
tesis
Idiomas de la publicación
- español castellano
País de edición
Argentina
Fecha de publicación
2010-05-18
