CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD

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Climate change has become the major concern of this century, is companies that must meet the environmen-tal impacts of production of goods and services. Social information that is involved in scientific knowledge of accounting and lets admit the presence of the emer-gence of a new accounting discipl...

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Detalles Bibliográficos
Autor: Choy Zevallos, Elsa Esther
Formato: artículo
Fecha de Publicación:2014
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/11032
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11032
Nivel de acceso:acceso abierto
Materia:Information
accounting
environmental
conceptual framework
Información
contable
ambiental
marco conceptual.
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spelling CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARDMARCO CONCEPTUAL PARA UNA NORMA CONTABLE AMBIENTALChoy Zevallos, Elsa EstherInformationaccountingenvironmentalconceptual frameworkInformacióncontableambientalmarco conceptual.Climate change has become the major concern of this century, is companies that must meet the environmen-tal impacts of production of goods and services. Social information that is involved in scientific knowledge of accounting and lets admit the presence of the emer-gence of a new accounting discipline.The main goal is to identify the most relevant criteria for developing an environmental and a conceptual fra-mework, for which it is based on accounting doctrines developed by researchers. The study has a deductive methodological approach is more qualitative than quantitative and descriptive.The main conclusion states that a predictable and progressive future must be configured from a standard accounting for environmental aspects that serve as re-gistration information, measurement and presentation of the results; well as, make decisions development and clean business practices.El cambio climático se ha convertido en la mayorpreocupación del presente siglo, son las empresas lasque deben responder por los impactos ambientalesde su producción de bienes y servicios. Informaciónsocial que se involucra en el conocimiento científicode la contabilidad y permite admitir la presencia delsurgimiento de una nueva disciplina contable.El objetivo principal es identificar los criterios másrelevantes para desarrollar un marco conceptual ambiental,para lo cual se sustenta en doctrinas contablesdesarrolladas por los investigadores. El estudio tieneun enfoque metodológico deductivo, es más cualitativoque cuantitativo y de tipo descriptivo.Como conclusión principal se establece que hacia unfuturo previsible y progresivo debe configurarse unanorma contable para aspectos ambientales que sirvade información para el registro, medición y exposiciónde los resultados; así también, tomar decisiones de desarrolloy prácticas no contaminantes en las empresas.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2014-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1103210.15381/quipu.v22i42.11032Quipukamayoc; Vol. 22 Núm. 42 (2014); 25-30Quipukamayoc; Vol. 22 No. 42 (2014); 25-301609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11032/9922Derechos de autor 2014 Elsa Esther Choy Zevalloshttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/110322020-05-30T21:03:02Z
dc.title.none.fl_str_mv CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
MARCO CONCEPTUAL PARA UNA NORMA CONTABLE AMBIENTAL
title CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
spellingShingle CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
Choy Zevallos, Elsa Esther
Information
accounting
environmental
conceptual framework
Información
contable
ambiental
marco conceptual.
title_short CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
title_full CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
title_fullStr CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
title_full_unstemmed CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
title_sort CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
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 Information
accounting
environmental
conceptual framework
Información
contable
ambiental
marco conceptual.
topic Information
accounting
environmental
conceptual framework
Información
contable
ambiental
marco conceptual.
description Climate change has become the major concern of this century, is companies that must meet the environmen-tal impacts of production of goods and services. Social information that is involved in scientific knowledge of accounting and lets admit the presence of the emer-gence of a new accounting discipline.The main goal is to identify the most relevant criteria for developing an environmental and a conceptual fra-mework, for which it is based on accounting doctrines developed by researchers. The study has a deductive methodological approach is more qualitative than quantitative and descriptive.The main conclusion states that a predictable and progressive future must be configured from a standard accounting for environmental aspects that serve as re-gistration information, measurement and presentation of the results; well as, make decisions development and clean business practices.
publishDate 2014
dc.date.none.fl_str_mv 2014-12-31
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/11032
10.15381/quipu.v22i42.11032
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11032
identifier_str_mv 10.15381/quipu.v22i42.11032
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/11032/9922
dc.rights.none.fl_str_mv Derechos de autor 2014 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 2014 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. 22 Núm. 42 (2014); 25-30
Quipukamayoc; Vol. 22 No. 42 (2014); 25-30
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.893769
CONCEPTUAL FRAMEWORK FOR ENVIRONMENTAL ACCOUNTING STANDARD
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