La contabilidad medioambiental y su influencia en el desarrollo sostenible de los agricultores individuales del sector de riego la ladrillera en San Pedro de Lloc - Año 2017

• Autor: Meléndez Castañeda, Magaly Marisol
• Formato: tesis de grado
• Fecha de Publicación: 2019
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/12760
• Enlace del recurso: https://hdl.handle.net/20.500.14414/12760
• Nivel de acceso: acceso abierto
• Materia: Contabilidad medioambiental; Agricultores individuales; Desarrollo sostenible

The present research work was determined through the Environmental Accounting and its influence in the sustainable development of the individual farmers of the La Ladrillera Irrigation Sector in San Pedro de Lloc. Therefore it is to make known that Accounting Science also responds to satisfy and solve the problems of the environment, sustainable development and ecology. The reasons that have motivated us in the choice of this topic are mainly three. In the first place, the conviction that social science research must have social relevance; should address issues of public interest. We think that the chosen theme has it, and not only in the geographical context in which it was made. In this sense, despite the fact that the empirical studies we have carried out refer to the reality of the La Ladrillera Irrigation Sector in San Pedro de Lloc. Second, the personal conviction that the current functioning of the economic system generates unjust consequences, both on people who live in current societies, and especially on those of the generations to come. Third, the consideration that accounting is not only a technique, but a science that, when preparing and communicating information on environmental impacts, is necessary to drive the progress towards sustainability. We have focused our work towards agricultural accounting and its own tasks. The research into its results achieved confirmation of the hypothesis, obtaining the following conclusions: 1. It has been determined that environmental accounting has an influence on the sustainable development of individual farmers in the irrigation sector, the brickyard of San Pedro de Lloc province, as it allows to determine the techniques and tools for recording and information on assets environmental and environmental liabilities; as well as the environmental costs generated by the various activities that the rice, corn and other products that these farmers carry out. 2. The factors in the agricultural work carried out by individual farmers in the irrigation sector, the bricks that affect the deterioration of the environment and therefore in their sustainable development are: the use of fertilizers and fungicides, the burning of rice and corn waste and lack of knowledge and lack of environmental conservation techniques. Strategies must be drawn up to reduce the deterioration of the environment for the sustainable development of the tasks that are generated in the various agricultural tasks. And the farmer to properly conserve and maintain the irrigation system, taking care not to contaminate his agricultural land of the irrigation sector the brickyard of the province of San Pedro de Lloc.