Análisis y prospectiva de la contabilidad del medio ambiente en México
This paper reviews the art state of accounting theory, environmental management accounting and the sustainability reporting. Empathized the focus of accounting standards and the empirical practice in Mexico. The framework of study is the environmental management accounting, and the theory of the cos...
| Autor principal: | |
|---|---|
| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
| Lenguaje: | Español |
| Publicado: |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2012
|
| Materias: | |
| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/277 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=277_oai |
| Aporte de: |
| Sumario: | This paper reviews the art state of accounting theory, environmental management accounting and the sustainability reporting. Empathized the focus of accounting standards and the empirical practice in Mexico. The framework of study is the environmental management accounting, and the theory of the cost allocation, through a conceptual review of the chart of accounts and transparency. The methodology used was a semantic analysis of national position in Mexico and European policy discourses in front of the approaches of ecological economics and agency theory. Analyzing one field study of Sonora industry in Mexico. The interest of study was to identify what are the ontological foundations of national environmental accounting? without falling into extreme positions, to close the door to the possibility of inclusion of these concepts in the chart of accounts, record or disguise insignificant. |
|---|