Contabilidad ambiental, tendencias investigativas mundiales
Loading...
Date
2017
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Lasallista
Abstract
Introduction. Currently, the environmental impact is
more evident and perceptible to our senses; changes
in different ecosystems show the urgent need for
articulating plans, programs, and policies among
the States, companies, and citizens; furthermore,
information systems which allow managing such plans
and programs are required. Environmental accounting
from its holistic dimension becomes a facilitator axis
for identification, registry, and control of all foreseen
actions in order to alleviate the environmental impact.
Objective. The objective of this study was to carry
out a bibliographic analysis and revision on advances
and tendencies of environmental accounting from
the scientific production in category “Accounting”
of Elsevier’s AJSC Codes. Materials and methods.
In documentary and bibliographic revision Scopus
(Elsevier) database, 332 documents published with the
key word environmental accounting were identified.
Results. Later, documents (quote-types) and authors
per country were grouped; they were ordered from
more frequency to less frequency. As a result, it was
obtained that scientific production in the period 1996-
2015 with the key word environmental accounting was
equivalent to only 0.6 % of the number of documents
published in the category Accounting. Conclusion.
Consequently, changes resulting in global economy
as well as the introduction of new accounting norms
have displaced the interest of accounting researchers
on the environmental field, which is reflected on the
few scientific production on the issue; additionally,
Latin America represents only 6.3 % of the total of
analyzed documents.
Description
Keywords
Corporación Universitaria Lasallista, Área Metropolitana del Valle de Aburrá, Contabilidad ambiental, Impacto ambiental, Sistemas de información, Investigación - Tendencias
Citation
Revista Producción + Limpia Vol. 12 N. 1