Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth

Authors

DOI:

https://doi.org/10.15381/quipu.v28i57.18351

Keywords:

Biocontability, measurement, recognition, revelation, sustainability

Abstract

Objective: To analyze the knowledge and acceptance that the accounting academic community has regarding the development and structure of biocontability, understood as the emerging discipline that tends to contribute to the sustainability of the environmental wealth. Method: The develop research is descriptive and inductive, so far as it identifies through a sample the position of accounting experts regarding the environmental accounting and biocontability pertinence to represent natural wealth in function to the sustainability of it. Results: The study allows to know that the accounting academic community Has advanced in accepting the need to develop a structure for this discipline that allows the preparation and presentation of information on environmental wealth, through a different model as the financial-accounting. Conclusions: it concludes that an environmental accounting system must have recognition criteria, assessments methods, information to present and revealing the own natural dimension to inform and yield accounts regarding to its study objective.

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Author Biographies

  • Olga Inés Ceballos Rincón, Universidad del Quindío

    Magister in education. teaching at the University of Manizales, Specialist in biomathematics, with an undergraduate degree in mathematics and computing. Member of the research group the Financial Function classified by Colciencias; also categorized by the same entity as a junior researcher. Full-time teacher at the University of Quindío. Advisor to the area of ​​mathematics and statistics in investigative processes. Writer of specialized magazines. Author of several books.

  • Ciro Alfonso Serna Mendoza, Universidad de Manizales

    Professor at the University of Manizales. Doctor of Education and with extensive experience as a researcher who publishes scientific research on economic and environmental issues.

  • Eutimio Mejía Soto, Universidad del Quindío

    Doctor in Sustainable Development (meritorious thesis) (2018), Postdoctoral stay in Philosophy of Science and Sustainability UCh (Mexico) (2018-2019) and Post-doctorate in Earth Sciences University of Warsaw (Poland) and University of Manizales (Poland-Colombia) (2019-2020). Master in Sustainable Development and Environment from the University of Manizales (awarded thesis) (2010). Specialist in Social Management from the University of Antioquia (2005), Public Accountant (1999) and Professional in Philosophy (2004) from the University of Quindío.

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Published

2020-08-31

Issue

Vol. 28 No. 57 (2020)

Section

Original papers

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Copyright (c) 2020 Olga Inés Ceballos Rincón, Ciro Alfonso Serna Mendoza, Eutimio Mejía Soto

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

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b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

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How to Cite

Ceballos Rincón, O. I., Serna Mendoza, C. A., & Mejía Soto, E. (2020). Pertinence of Environmental Accounting for contribute to the sustainability of environmental wealth. Quipukamayoc, 28(57), 43-51. https://doi.org/10.15381/quipu.v28i57.18351