Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth
Descripción del Articulo
Objective: To analyze the knowledge and acceptance that the accounting academic community has regarding the development and structure of biocontability, understood as the emerging discipline that tends to contribute to the sustainability of the environmental wealth. Method: The develop research is d...
| Autores: | , , |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2020 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.csi.unmsm:article/18351 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351 |
| Nivel de acceso: | acceso abierto |
| Materia: | Biocontability measurement recognition revelation sustainability Biocontabilidad medición reconocimiento revelación sustentabilidad |
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Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealthPertinencia de la Contabilidad Ambiental para contribuir a la sustentabilidad de la riqueza ambientalCeballos Rincón, Olga InésSerna Mendoza, Ciro AlfonsoMejía Soto, EutimioBiocontabilitymeasurementrecognitionrevelationsustainabilityBiocontabilidadmediciónreconocimientorevelaciónsustentabilidadObjective: To analyze the knowledge and acceptance that the accounting academic community has regarding the development and structure of biocontability, understood as the emerging discipline that tends to contribute to the sustainability of the environmental wealth. Method: The develop research is descriptive and inductive, so far as it identifies through a sample the position of accounting experts regarding the environmental accounting and biocontability pertinence to represent natural wealth in function to the sustainability of it. Results: The study allows to know that the accounting academic community Has advanced in accepting the need to develop a structure for this discipline that allows the preparation and presentation of information on environmental wealth, through a different model as the financial-accounting. Conclusions: it concludes that an environmental accounting system must have recognition criteria, assessments methods, information to present and revealing the own natural dimension to inform and yield accounts regarding to its study objective.Objetivo: Analizar el conocimiento y aceptación que la comunidad académica contable tiene referente al desarrollo y estructura de la Biocontabilidad, entendida como disciplina emergente que propende por contribuir a la sustentabilidad de la riqueza ambiental. Método: La investigación es descriptiva e inductiva, por cuanto identifica a través de una muestra la postura de los expertos contables en referencia a la pertinencia de la Contabilidad Ambiental y la Biocontabilidad para representar la riqueza natural en función de su sustentabilidad. Resultados: La comunidad académica contable ha avanzado en la aceptación de la necesidad de desarrollar una estructura para esta disciplina que permita la preparación y presentación de información de la riqueza ambiental, a través de un modelo diferente al contable-financiero. Conclusiones: Un sistema contable ambiental debe tener criterios de reconocimiento, métodos de valoración, información por presentar y por revelar, propios de la dimensión natural para informar y rendir cuentas con respecto a su objeto de estudio.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2020-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1835110.15381/quipu.v28i57.18351Quipukamayoc; Vol. 28 Núm. 57 (2020); 43-51Quipukamayoc; Vol. 28 No. 57 (2020); 43-511609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351/15761https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351/15774Derechos de autor 2020 Olga Inés Ceballos Rincón, Ciro Alfonso Serna Mendoza, Eutimio Mejía Sotohttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/183512020-09-01T00:33:56Z |
| dc.title.none.fl_str_mv |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth Pertinencia de la Contabilidad Ambiental para contribuir a la sustentabilidad de la riqueza ambiental |
| title |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth |
| spellingShingle |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth Ceballos Rincón, Olga Inés Biocontability measurement recognition revelation sustainability Biocontabilidad medición reconocimiento revelación sustentabilidad |
| title_short |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth |
| title_full |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth |
| title_fullStr |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth |
| title_full_unstemmed |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth |
| title_sort |
Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth |
| dc.creator.none.fl_str_mv |
Ceballos Rincón, Olga Inés Serna Mendoza, Ciro Alfonso Mejía Soto, Eutimio |
| author |
Ceballos Rincón, Olga Inés |
| author_facet |
Ceballos Rincón, Olga Inés Serna Mendoza, Ciro Alfonso Mejía Soto, Eutimio |
| author_role |
author |
| author2 |
Serna Mendoza, Ciro Alfonso Mejía Soto, Eutimio |
| author2_role |
author author |
| dc.subject.none.fl_str_mv |
Biocontability measurement recognition revelation sustainability Biocontabilidad medición reconocimiento revelación sustentabilidad |
| topic |
Biocontability measurement recognition revelation sustainability Biocontabilidad medición reconocimiento revelación sustentabilidad |
| description |
Objective: To analyze the knowledge and acceptance that the accounting academic community has regarding the development and structure of biocontability, understood as the emerging discipline that tends to contribute to the sustainability of the environmental wealth. Method: The develop research is descriptive and inductive, so far as it identifies through a sample the position of accounting experts regarding the environmental accounting and biocontability pertinence to represent natural wealth in function to the sustainability of it. Results: The study allows to know that the accounting academic community Has advanced in accepting the need to develop a structure for this discipline that allows the preparation and presentation of information on environmental wealth, through a different model as the financial-accounting. Conclusions: it concludes that an environmental accounting system must have recognition criteria, assessments methods, information to present and revealing the own natural dimension to inform and yield accounts regarding to its study objective. |
| publishDate |
2020 |
| dc.date.none.fl_str_mv |
2020-08-31 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351 10.15381/quipu.v28i57.18351 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351 |
| identifier_str_mv |
10.15381/quipu.v28i57.18351 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351/15761 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/18351/15774 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2020 Olga Inés Ceballos Rincón, Ciro Alfonso Serna Mendoza, Eutimio Mejía Soto https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2020 Olga Inés Ceballos Rincón, Ciro Alfonso Serna Mendoza, Eutimio Mejía Soto https://creativecommons.org/licenses/by-nc-sa/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol. 28 Núm. 57 (2020); 43-51 Quipukamayoc; Vol. 28 No. 57 (2020); 43-51 1609-8196 1560-9103 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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13.836569 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
