Publicación: Los sistemas de la gestión ambiental y la contabilidad
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At present, it is convenient to analyze compliance with environmental management accounting in the public accounting industry to diagnose the situation between the two, which is the inducer of the environmental problems that society faces. Environmental accounting is responsible for the quantification and presentation of all environmental aspects of the company. Practicing accountants are engaged in verifying and auditing accounting records, books of accounts, and financial statements. The method consists of compiling documentary information related to the financial statements for analysis and comparison with theoretical and legal bases. Despite the existence of national and accounting regulations on environmental matters, public accountants and companies that analyze financial statements still have certain weaknesses to face events that cause environmental impacts. Economic activities have led public accountants, companies, environmental accounting to a Divorce between environmental and social responsibilities.