Abstract

SALAS FUENTE, Happy; ZEQUEIRA ALVAREZ, María Elena  and  CAZULL IMBERT, Morayma. Incorporation of Environmental Dimension to Financial Information System. Rev retos [online]. 2015, vol.9, n.1, pp. 96-120. ISSN 2306-9155.

Growing concerns about the environment by several agencies and institutions, and their impact on economic, social, cultural and political dimensions, entail important challenges for accounting management, such as the need of proposing solutions of information order, acknowledgment, measurement, assessment and communication, which implies transformations to solve specific problems, with special treatment that permits this social discipline to get involved with common goods and natural balance, combining both elements. This research sets a procedure that integrates the environmental dimension as support of accounting theory and practice, especially in companies that invest on environmental protection and where the need for sustainable development's monitoring and reporting, with the possibility to adapt and create financial information systems that enable a strengthening in decision-making processes of business' environmental management regarding Accounting. The theoretical methods used were analysis-synthesis and historical-logical, and the empirical methods were document review, observance, interviews, surveys, expert criteria, and others, which allowed the proposal's validation.

Keywords : environmental management; environmental accounting; financial training system.

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