ENVIRONMENTAL ACCOUNTIG DEVELOPMENT FOR ORGANIZATIONS IN MEXICO

• Main Authors: MARTÍNEZ Germán, ARMENTA Aida, CABRERA Abraham
• Format: Article
• Language: deu
• Published: University of Oradea 2019-12-01
• Series: Annals of the University of Oradea: Economic Science
• Subjects: Environment; environmental accounting; social responsability; sustainability; organizations
• Online Access: http://anale.steconomiceuoradea.ro/volume/2019/n2/018.pdf
• ISSN: 1222-569X; 1582-5450

The environment has gained significant relevance on a global scale, owing to research by scientists and environmental movements that have been able to place global environmental problems such as earth warming and pollution. Social and environmental aspects are related to organizations and are being transcendental for various international institutions and organizations. The accounting has been present in humanity for several years now, as a result of the need that man has had to control and quantify the information generated from the economic activities that he has developed in the course of history. Today, accounting is required to report how organizations harm nature and its environment, because traditional accounting does not clearly reflect social and environmental costs The accounting area must make efforts so that the environmental accounting is developed and provides useful, clear and relevant information for the interested parties. In this research, a documentary review of the proposals on environmental accounts and the current state of environmental accounting was made. This research is descriptive with a qualitative approach and the design applied is non-experimental. Its objective is to analyse the elements of environmental accounts and show the efforts of the accounting area in terms of environmental impact. As a result, environmental accounts are conceptualized differently by each author depending on the reference on which they are based. It is concluded that there are great advances in environmental accounting and in the conceptualization of environmental accounts, however, further development is required for its uniformity and application. It is required that at the level of undergraduate studies are taught more subjects of corporate social responsibility for the graduates to develop an early awareness of the social and environmental aspects related to the organizations with the objective of establishing better accounting practices in order to reduce the impact of the current environmental damage and that could have been part of the regular accounting procedures that are carried out within organizations.