A review of methods for measuring environmental accounts in the financial accounting model and alternative concepts
| dc.contributor.author | Mejía Soto, Eutimio | |
| dc.contributor.author | Montilla Galvis, Omar de Jesús | |
| dc.contributor.author | Montes Salazar, Carlos Alberto | |
| dc.date | 2010-12-01 | |
| dc.date.accessioned | 2019-03-19T15:22:26Z | |
| dc.date.available | 2019-03-19T15:22:26Z | |
| dc.description | Measurement has been considered to be an essential requirement of scientific activity. It provides rigor and reflects a search for accuracy in the research process. In the absence of its own unit of measurement and assessment techniques that would allow for an accurate representation of environmental reality, environmental accounting has made use of financial units of measurement and accounting methods which are not suitable. Not only are they unsuitable for reflecting the condition of nature and its evolution, but they also fail to contribute to the ultimate goal of this accounting branch, which is to make a contribution to environmental sustainability. | en-US |
| dc.description | La medición ha sido considerada un requisito imprescindible en la actividad científica, dota de rigurosidad y refleja la búsqueda de exactitud en los procesos investigativos. La contabilidad ambiental, ante la ausencia del desarrollo de una unidad de medida y unas técnicas de valoración propias que le permitan representar la realidad ambiental, ha tomado de manera inadecuada dicha unidad y métodos de la contabilidad financiera, siendo estos inapropiados para representar el estado de la naturaleza y su evolución, ni para contribuir al fin último de esta rama contable cual es la contribución a la sostenibilidad ambiental. | es-ES |
| dc.format | application/pdf | |
| dc.identifier | https://revistas.unilibre.edu.co/index.php/entramado/article/view/3372 | |
| dc.identifier.uri | https://hdl.handle.net/10901/13035 | |
| dc.language | spa | |
| dc.language.iso | spa | spa |
| dc.publisher | Universidad Libre | es-ES |
| dc.relation | https://revistas.unilibre.edu.co/index.php/entramado/article/view/3372/2764 | |
| dc.relation.ispartofjournal | Revistas - Ciencias Sociales y Humanas | spa |
| dc.rights.license | Atribución-NoComercial-SinDerivadas 2.5 Colombia | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/2.5/co/ | * |
| dc.source | Entramado; Vol. 6 Núm. 2 (2010): Entramado; 106-128 | es-ES |
| dc.source | 2539-0279 | |
| dc.source | 1900-3803 | |
| dc.title | A review of methods for measuring environmental accounts in the financial accounting model and alternative concepts | en-US |
| dc.title | Análisis de los métodos de medición de las cuentas ambientales en el modelo contable financiero y concepciones alternativas | es-ES |
| dc.type.coar | http://purl.org/coar/resource_type/c_6501 | |
| dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| dc.type.local | Artículo Revisado por Pares Académicos | es-ES |