ENVIRONMENTAL ACCOUNTING AS A BUSINESS MANAGEMENT TOOL

• Autores: Moscoso Paucarchuco, Ketty Marilú, Beraún Espíritu, Manuel Michael, Quispe Quezada, Uriel Rigoberto, Cusimayta Quispe, Magna Asiscla
• Formato: artículo
• Fecha de Publicación: 2020
• Institución: Universidad Privada de Pucallpa
• Repositorio: Revista UPP - Revista de Investigación Científica Cultura Viva Amazónica
• Lenguaje: español
• OAI Identifier: oai:http://upp.edu.pe/revistas/index.php/RICCVA/oai:article/176
• Enlace del recurso: https://revistas.upp.edu.pe/index.php/RICCVA/article/view/176
• Nivel de acceso: acceso abierto
• Materia: environmental accounting; environment; externalities; entity; contabilidad ambiental; medio ambiente; externalidades; ente

that seeks to formalize the care of nature throughaccounting treatment in the various economicunits, the objective of this study is to analyzeconcepts related to environmental accounting inbusiness management, which allows us to developfundamentals Theoretical and applications ofaccounting under the environmental dimension,in a descriptive way, raising awareness of theresponsibility of the accounting profession and thebusiness workforce, with fines limiting the externalitiesthat our environment gives.