DESARROLLO Y CARÁCTER NORMATIVO DE LA CONTABILIDAD AMBIENTAL EN EL ECUADOR
Journal Title: Revista Científica Retos de la Ciencia - Year 2017, Vol 1, Issue 2
Abstract
The environmental accounting, a part of the accounting, allows to register and reveal economical-financial information of the companies activities impacting in the nature with their production activities and, until now, it has not obtained a big development because of the lack of commitment showed by the businessmen, who does not want to reveal these abnormalities due to it represents great amounts of money. The accounting standards that are currently applied do not indicate regulatory provisions to register and reveal the environmental effects that are caused. The results of accounting are important for the calculation of financial and eco-efficiency indicators, to facilitate decision making in companies, for the impacts that are caused to the environment and nature. For the theoretical sources consulted, in Ecuadorian companies this accounting is not done, but it is made environmental accounting, since some years ago, through the Ministry of the Environment of Ecuador (MAE), so the objective of this research is to analyze the development and updating of environmental financial accounting in Ecuador, which allows having accurate and reliable economic-financial information for the decision-making of mitigation and remediation of the impacts over nature of the production processes of these companies.
Authors and Affiliations
Pablo Domingo Vilela Mera
Keywords
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