Publicación:

Análisis del proceso de aplicación de la contabilidad ambiental en las organizaciones Colombianas

Resumen

This study focused on analyzing the application process of environmental accounting in Colombian organizations. The problem lies in the lack of management and implementation of environmental accounting for sustainable development, depletion and mismanagement of natural resources, ignorance of environmental accounting history, as well as the financial rules and policies that govern environmental accounting. In this sense, the present study seeks to establish necessary aspects considered in the implementation of environmental accounting processes. It was developed under the qualitative paradigm, with a sample consisting of 20 degree projects related to environmental accounting selected from a list of 168,000. Finally, after the development of this study, it was possible to conclude that identifying the background of environmental accounting allows us to know what trajectory this issue has had in Colombia and the relationship between the environment and the economy. The importance of keeping accounting aspects of an environmental nature is also highlighted due to the well-being that these matters represent and that must be taken more into account for the preservation of the environment and economic development.