Environmental accounting systems: an alternative to the environmental crisis

Aysanoa J.C.; Orellana F.P.; Candela P.A.L.; Torres A.R.; de Izaguirre V.G.D.Q. · RISTI - Revista Iberica de Sistemas e Tecnologias de Informacao (2022)

Resumen

the article aims to demonstrate that Environmental Accounting (EA) is an alternative to the widespread environmental crisis. It is the result of qualitative research with an interpretive-naturalist paradigmatic orientation; the design was phenomenological and the participants were nine experts: Certified public accountants with functions in university teaching and scientific research. The interview technique was applied and as an instrument a semi-structured interview guide. The categories of analysis were: traditional accounting, environmental accounting and environmental role of the university. Scientific criteria were considered: aspects of reliability, auditability and data transfer. The results show that many companies continue to apply traditional accounting and constitute a gap with the purposes of organizations to make these efficient and effective. The environmental crisis that the planet is suffering urges the presence of companies through environmental accounting in an active way to deal with environmental contamination and its consequences that derive directly to society in general. It is concluded that the EA in terms of its implementation and execution is in the beginning phase, despite the fact that there is a generalized environmental crisis. The university that has the role of training professionals with high environmental awareness is not doing it effectively and sustainably.

Instituciones: Universidad Científica del Sur; Universidad Peruana Los Andes; Universidad César Vallejo