INTEGRATED VIEW OF FINANCIAL, SOCIAL AND ETHICAL INFORMATION

Authors

  • Elsa Esther Choy Zevallos Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v16i31.5197

Keywords:

Información económica-financiera, balance social, indicadores de responsabilidad social e impacto medioambiental, valores éticos, contador público.

Abstract

At present, the traditional accounting information, which expresses the economic and financial results of an entity, does not meet the needs of knowledge about the overall organizational performance that have shareholders, customers, investors, government, civil society organizations and other stakeholders of the company The need for information that includes a vision, in the social, economic, political, environmental, educational and its a vitally important aspect to this business and it is the accountant, which is responsible for processing economic and financial information, together with social and environmental aspects. The purpose of this subject is to present a new approach to financial reporting, which reflects the influence of environment on the development of activities, with social responsibility of the economic unit. Also highlight the critical involvement of the profession and the role of ethics in this activity.

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Author Biography

  • Elsa Esther Choy Zevallos, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Doctora en Ciencias Contables y Empresariales – UAP. Magister en Dirección Financiera – USMP. Contadora Publica Colegiada Certificada.

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Published

2009-06-15

Issue

Vol. 16 No. 31 (2009)

Section

Original papers

License

Copyright (c) 2009 Elsa Esther Choy Zevallos

Creative Commons License

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

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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 .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Choy Zevallos, E. E. (2009). INTEGRATED VIEW OF FINANCIAL, SOCIAL AND ETHICAL INFORMATION. Quipukamayoc, 16(31), 31-38. https://doi.org/10.15381/quipu.v16i31.5197