Análisis de las publicaciones de contabilidad ambiental en la Revista Internacional Legis de Contabilidad y Auditoria, en función del modelo de biocontabilidad según la teoría tridimensional de la contabilidad T3C
The three-dimensional theory of Accounting responds to the social demands in order that the organizations can value, measure, quantify and expose, within its reports a component not only economical, but also social and environmental. This last one is defined into the T3C as a bio-accounting model, a...
- Autores:
-
Londoño Sossa, Maritza
Martínez González, Yerica
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2014
- Institución:
- Universidad del Quindío
- Repositorio:
- Repositorio Universidad del Quindío
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uniquindio.edu.co:001/1020
- Acceso en línea:
- https://bdigital.uniquindio.edu.co/handle/001/1020
- Palabra clave:
- Contabilidad
Publicaciones
Biocontabilidad
teoría
- Rights
- openAccess
- License
- Derechos Reservados - Universidad del Quindio, 2016
| Summary: | The three-dimensional theory of Accounting responds to the social demands in order that the organizations can value, measure, quantify and expose, within its reports a component not only economical, but also social and environmental. This last one is defined into the T3C as a bio-accounting model, and it is theoretically based in the environmental aspect to measure qualitative and quantitative the richness controlled by the organization, which must be constantly build. The present investigation is developed under a deductive research methodology, for this reason it is done an analysis of the publications found in the Revista Internacional Legis de Contabilidad y Auditorías (RILC&A) concerning to environmental accounting, achieving the determination of important elements for the consolidation of the theory being study. |
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