ENVIRONMENTAL ACCOUNTING AND ITS CONTRIBUTION TO THE SUSTAINABLE DEVELOPMENT OBJECTIVES

Authors

  • Alejandro José Rodríguez Arguedas Universidad San Marcos Author

DOI:

https://doi.org/10.64183/v7nd9x54

Keywords:

Environmental Accounting, SDG, Social Accounting

Abstract

In this research, the topic of Environmental Accounting and its contribution to sustainable development objectives was discussed. This study took as reference 3 investigations carried out by a professor and some Public Accounting students at the San Marcos University. This research describes the need that all companies have and the impact that Accounting standards have in the sustainability part; it is a great challenge that companies and universities have to undertake to teach this topic which they should start trying. Therefore, with all the previous information, the following key question can be deduced to formulate what you want to investigate: What role does environmental accounting have in contributing to sustainable development objectives and what importance does it have at San Marcos University Among the recommendations that can be reached with the development of this research, we can mention that environmental accounting tools must be created to measure performance in terms of the SDGs and some important recommendations are given to change some Accounting Teaching and accounting strategies.

Downloads

Download data is not yet available.

Author Biography

  • Alejandro José Rodríguez Arguedas, Universidad San Marcos

    Licenciado en Contaduría Pública, Licenciado en Docencia, Contador Privado Incorporado.

References

Bastis Consultores. (03 de 01 de 2020). Online-Tesis. Recuperado el 13 de 12 de 2023, de https://online-tesis.com/como-hacer-la-categorizacion-de-la-informacion-en-una-investigacion/

Centro de Comunicación de las Ciencias, Universidad Aut0noma de Chile. (04 de 09 de 2023). Recuperado el 28 de 11 de 2023, de https://ciencias.uautonoma.cl/noticias/contabilidad-social/

Contabilidad y Finanzas. (s.f.). Recuperado el 28 de 11 de 2023, de https://contabilidadfinanzas.com/contabilidad-ambiental/

COR. (s.f.). Recuperado el 12 de 12 de 2023, de https://projectcor.com/es/blog/contabilidad-financiera-que-es-cual-es-su-importancia-y-algunos-ejemplos/

García, L. G. (03 de 2019). La contabilidad ambiental en la Agenda 2030 para el desarrollo sostenible. Recuperado el 22 de 11 de 2023, de La contabilidad ambiental en la Agenda 2030 para el desarrollo sostenible.

Gil, S. (01 de 03 de 2020). Economipedia. Recuperado el 28 de 11 de 2023, de Economipedia: https://economipedia.com/definiciones/contabilidad.html

Ibarra, C. (26 de 10 de 2011). Metodología de la Investigación. Recuperado el 29 de 12 de 2023, de Tipos de investigación: Exploratoria, Descriptiva, Explicativa, Correlacional: https://metodologadelainvestigacinsiis.blogspot.com/2011/10/tipos-de-investigacion-exploratoria.html

Jiménez, A. Á. (Setiembre de 2019). Universidad San Marcos. Recuperado el 12 de 12 de 23, de Universidad San Marcos: https://repositorio.usam.ac.cr/xmlui/bitstream/handle/11506/1829/TFG%20CONT%200121%202019.pdf?sequence=1&isAllowed=y

Laveglia, F. H. (2006). Biblioteca Virtual EUMED. Recuperado el 26 de Febrero de 2024, de Las Cuentas Sociales Regionales en el Contexto Macroeconómico Nacional: https://www.eumed.net/libros-gratis/2006c/211/1b.htm

organización UNDP. (s.f.). Objetivos de Desarrollo Sostenible. Recuperado el 12 de 12 de 2023, de https://www.undp.org/es/sustainable-development-goals

Rusell Bedford taking you further. (11 de diciembre de 2023). Recuperado el 12 de diciembre de 2023, de Rusell Bedford taking you further: https://russellbedford.com.co/contabilidad-ambiental-una-contribucion-al-desarrollo-sostenible/

Sampieri, R. (s.f.). https://portaprodti.wordpress.com/enfoque-cualitativo-y-cuantitativo-segun-hernandez-sampieri/. Recuperado el 29 de 12 de 2023, de https://portaprodti.wordpress.com/enfoque-cualitativo-y-cuantitativo-segun-hernandez-sampieri/

Published

2024-05-01

How to Cite

Rodríguez Arguedas, A. J. (2024). ENVIRONMENTAL ACCOUNTING AND ITS CONTRIBUTION TO THE SUSTAINABLE DEVELOPMENT OBJECTIVES. Revista Académica Institucional, 6(1), 29-37. https://doi.org/10.64183/v7nd9x54

Similar Articles

1-10 of 53

You may also start an advanced similarity search for this article.