Perspective of environmental accounting policy, administrative and financial information systems
The objective of the article is to analyze from the public policies the environmental accounting process, as a management system for administrative and financial information. Methodologically, it was based on the positivist paradigm, under a quantitative study and field design. The population was ma...
- Autores:
-
Cantillo Orozco, Ana
Rincón Rodríguez, Isabel Cristina
Bernal Payares, Omaira
Chaparro Medina, Jorge E
- Tipo de recurso:
- Fecha de publicación:
- 2020
- Institución:
- Universidad Tecnológica de Bolívar
- Repositorio:
- Repositorio Institucional UTB
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.utb.edu.co:20.500.12585/12377
- Acceso en línea:
- https://hdl.handle.net/20.500.12585/12377
- Palabra clave:
- Environmental management
Financial
Policies
Split accounting
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/
| Summary: | The objective of the article is to analyze from the public policies the environmental accounting process, as a management system for administrative and financial information. Methodologically, it was based on the positivist paradigm, under a quantitative study and field design. The population was made up of Public Accountants and Environmental Management Managers, who work in agro-industrial oil palm companies. Design an instrument with a Likert-type scale. It is concluded that the strengthened indicator is the Unit of Measure, as the effective means of exchanging goods and services, and to record the economic effects of events that affect the organization |
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