Three-Dimensional Accounting Approach and its Impact on the Measurement of Business Sustainability in Piuran Production Chains

Yedidia Alburqueque Trelles M.; Antenor Jurado Rosas A.; Fernandez Miranda M.; Zeta Vite A.; Enrique García Panta E.; Miguel Leon Mantilla R.; Jiménez Chinga R. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2024) · DOI: 10.18687/laccei2024.1.1.608

Resumen

This study delves into the "Three-Dimensional Accounting Approach" and its impact on the sustainability measurement of business in Piura's productive chains. Addressing the global demand for sustainable business practices, it explores how this accounting framework offers a comprehensive evaluation of sustainable performance in Piura's business sector. The research's primary goal is to understand how the Three-Dimensional Accounting Approach enhances business sustainability measurement in Piura. It employs a rigorous methodology to identify key sustainability variables and integrate them into this accounting model, also assessing its practical applicability in Piura's specific context. Findings indicate that this approach provides a holistic view of business sustainability in Piura, identifying critical variables for a precise evaluation of economic, social, and environmental impacts. These insights emphasize the need for advanced, locally-tailored accounting methods to foster sustainable business practices in the region, contributing significantly to business management and sustainable policy-making.

Instituciones: Universidad Privada Antenor Orrego; Universidad Nacional de Piura