Accounting of environmental management and cost of health and hospital service in Metropolitan Lima
Descripción del Articulo
Objective: To establish the need to have detailed and relevant environmental information, providing comprehensive information on the financial and social situation of the hospital centers, raising the hypothesis "The environmental management accounting provides relevant information that must be...
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| Formato: | artículo |
| Fecha de Publicación: | 2018 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.csi.unmsm:article/15138 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15138 |
| Nivel de acceso: | acceso abierto |
| Materia: | Environmental accounting service health hospitals. Contabilidad ambiental servicio salud hospitales. |
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Accounting of environmental management and cost of health and hospital service in Metropolitan LimaContabilidad de gestión ambiental y costo de servicio de salud hospitalario – Lima MetropolitanaChoy Zevallos, Elsa EstherEnvironmental accountingservicehealthhospitals.Contabilidad ambientalserviciosaludhospitales.Objective: To establish the need to have detailed and relevant environmental information, providing comprehensive information on the financial and social situation of the hospital centers, raising the hypothesis "The environmental management accounting provides relevant information that must be disclosed to achieve comprehensive information that hospital centers need to know about its financial situation and serve as a preventive and corrective instrument on environmental and social damage. Method: The study is qualitative and quantitative, of a descriptive and correlational level, non-experimental and with a cross-sectional design. Results: It is shown that there are hidden environmental costs that financial accounting does not reflect. Conclusion: We present the contribution of a structure of environmental accounts for health service processes.Objetivo: Establecer la necesidad de contar con información ambiental detallada y relevante, alcanzando información integral de la situación financiera y social de los centros hospitalarios, planteando la hipótesis “La contabilidad de gestión ambiental proporciona información relevante que debe ser revelada para alcanzar una información integral que los centros hospitalarios necesitan conocer de la situación financiera y sirva de instrumento preventivo y correctivo sobre el daño al medio ambiente y social. Método: El estudio es cualitativo y cuantitativo, nivel descriptivo y correlacional, diseño no experimental de corte transversal. Resultados: Se demuestra que existen costos ocultos ambientales que la contabilidad financiera no refleja. Conclusión: Presentamos el aporte de una estructura de cuentas ambientales para los procesos de servicios de salud.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2018-09-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1513810.15381/quipu.v26i51.15138Quipukamayoc; Vol. 26 Núm. 51 (2018); 91-99Quipukamayoc; Vol. 26 No. 51 (2018); 91-991609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15138/13186Derechos de autor 2018 Elsa Esther Choy Zevalloshttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/151382020-06-19T20:56:36Z |
| dc.title.none.fl_str_mv |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima Contabilidad de gestión ambiental y costo de servicio de salud hospitalario – Lima Metropolitana |
| title |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima |
| spellingShingle |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima Choy Zevallos, Elsa Esther Environmental accounting service health hospitals. Contabilidad ambiental servicio salud hospitales. |
| title_short |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima |
| title_full |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima |
| title_fullStr |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima |
| title_full_unstemmed |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima |
| title_sort |
Accounting of environmental management and cost of health and hospital service in Metropolitan Lima |
| dc.creator.none.fl_str_mv |
Choy Zevallos, Elsa Esther |
| author |
Choy Zevallos, Elsa Esther |
| author_facet |
Choy Zevallos, Elsa Esther |
| author_role |
author |
| dc.subject.none.fl_str_mv |
Environmental accounting service health hospitals. Contabilidad ambiental servicio salud hospitales. |
| topic |
Environmental accounting service health hospitals. Contabilidad ambiental servicio salud hospitales. |
| description |
Objective: To establish the need to have detailed and relevant environmental information, providing comprehensive information on the financial and social situation of the hospital centers, raising the hypothesis "The environmental management accounting provides relevant information that must be disclosed to achieve comprehensive information that hospital centers need to know about its financial situation and serve as a preventive and corrective instrument on environmental and social damage. Method: The study is qualitative and quantitative, of a descriptive and correlational level, non-experimental and with a cross-sectional design. Results: It is shown that there are hidden environmental costs that financial accounting does not reflect. Conclusion: We present the contribution of a structure of environmental accounts for health service processes. |
| publishDate |
2018 |
| dc.date.none.fl_str_mv |
2018-09-13 |
| 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/15138 10.15381/quipu.v26i51.15138 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15138 |
| identifier_str_mv |
10.15381/quipu.v26i51.15138 |
| 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/15138/13186 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2018 Elsa Esther Choy Zevallos https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2018 Elsa Esther Choy Zevallos https://creativecommons.org/licenses/by-nc-sa/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| 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. 26 Núm. 51 (2018); 91-99 Quipukamayoc; Vol. 26 No. 51 (2018); 91-99 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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1795238278100680704 |
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13.936249 |
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).
