Please use this identifier to cite or link to this item: http://repository.ucc.edu.co/handle/ucc/5952
Exportar a:
Title: Formación y perfil del contador público bajo NIIF basado: en las nociones de contabilidad ambiental y social.
Author: Aguilar Obredor, Steffanys Carolina
Jiménez Mangones, Ivana Paola
Email autor: steffany.aguilar@campusucc.edu.co
ivana.jimenez@campusucc.edu.co
Issue Date: 2018
Advisor / Validator: Ortiz Ocaña, Alexander
Keywords: Contabilidad ambiental
Organización
Responsabilidad Social
Description: La Contabilidad Ambiental y Social viene siendo aquella que recopila y clasifica los datos de las actividades Ambientales y proyectos sociales realizados por la empresa u organización con el objetivo de reivindicarse con terceros implicados en la realización de su actividad comercial u objeto social. Esto con el fin de que la empresa muestre un balance de su accionar social y de su comportamiento moral en relación a su objeto social.
Abstract: Environmental and social accounting plays an important role within society, but is not perceived in this way, since they allow the control through data of environmental and social resources. Many companies to achieve their objectives forget the responsibility that their social object carries with the Environment and the community, and do not allow by means of this one to contain data that allow providing data that allow the contribution of these. It is important to emphasize that it is not only the companies that forget to allow environmental and social accounting to perform their functions, but also governments and regulators do not exert pressure or control for this to be carried out with their duty of care, and supervision allows the collaboration for the fulfillment of environmental and social standards that the same law imposes. But this is a duty of all within an organization, and one of the functions of the Public Accountant is to ensure compliance with these laws, but if the latter does not perceive Environmental and Social Accounting as important items within the organization this will not be taken into account in this way.
Program: Contaduría Pública
Headquarters: Santa Marta
Publisher: Universidad Cooperativa de Colombia, Facultad de Ciencias Administrativas, Contables y Comercio Internacional, Contaduría Pública, Santa Marta
Type: Trabajos de grado - Pregrado
Citation: Aguilar, S., & Jiménez, I. (2018). Formación y perfil del contador público bajo Niif basado: en las nociones de contabilidad ambiental y social. (Trabajo de grado). Santa Marta: Universidad Cooperativa de Colombia
Appears in Collections:Contaduría Pública

Files in This Item:
File Description SizeFormat 
2018_formacion_perfil_contador.pdf591.17 kBAdobe PDFThumbnail
View/Open
2018_formacion_perfil_contador.pdf397.66 kBAdobe PDFThumbnail
View/Open Request a copy


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.