Propuesta de un modelo de contabilidad ambiental para las MIPYMES del municipio de Gachancipá: Estudio de Caso
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Date
2024-12-13
Authors
Camargo Yate, Wendy Tatiana
Chacón Mosquera, Caren Daniela
Advisors
López Rodríguez, Campo Elías
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios - UNIMINUTO
Type
Thesis
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En Colombia existen normas relacionadas con el medio ambiente, pero la contabilidad ambiental es algo nuevo en las MIPYMES y son muy pocas las que las aplican esas normas, algunas pretenden que sea realizada por los contadores que llevan la contabilidad financiera y la de costos; es pertinente y necesario que quien(es) se encarguen de esta labor no sólo conozcan de los gajes de la disciplina contable sino también del medio ambiente. Los modelos de contabilidad ambiental en Colombia se han construido sobre bases financieras, lo cual no ha permitido construir una representación real de los recursos ambientales; lo anterior por que las técnicas, criterios y procedimientos utilizados son incompletos y omiten factores significativos para su medición. Dado lo anterior el objetivo del presente trabajo es proponer un modelo de contabilidad ambiental que reconozca la particularidad de los recursos naturales, que vaya más allá de la partida doble, más allá de una simple valoración monetaria. Un modelo que permita que la contabilidad informe sobre las formas en que una organización afecta la naturaleza y su entorno. En otras palabras, se pretende que el modelo de contabilidad ambiental que se aplique en una organización este construido también sobre bases cualitativas, teniendo en cuenta no solo lo que ocurre al interior de la organización o empresa, sino también los efectos externos que en el desarrollo de la actividad económica puedan ocasionarse.
In Colombia there are regulations related to the environment, but environmental accounting is something new in MSMEs and there are very few that apply these standards, some intend that it be carried out by accountants who keep financial and cost accounting; It is pertinent and necessary that those who are in charge of this work not only know about the intricacies of the accounting discipline but also about the environment. Environmental accounting models in Colombia have been built on financial bases, which has not allowed for the construction of a real representation of environmental resources; This is because the techniques, criteria and procedures used are incomplete and omit significant factors for their measurement. Given the above, it is intended to propose an environmental accounting model that recognizes the particularity of natural resources, which goes beyond the double entry, beyond a simple monetary valuation. A model that allows accounting to report on the ways in which an organization affects nature and its environment. In other words, it is intended that the environmental accounting model applied in an organization is also built on qualitative bases. Considering not only what happens within the organization or company, but also the external effects that may be caused in the development of economic activity.
In Colombia there are regulations related to the environment, but environmental accounting is something new in MSMEs and there are very few that apply these standards, some intend that it be carried out by accountants who keep financial and cost accounting; It is pertinent and necessary that those who are in charge of this work not only know about the intricacies of the accounting discipline but also about the environment. Environmental accounting models in Colombia have been built on financial bases, which has not allowed for the construction of a real representation of environmental resources; This is because the techniques, criteria and procedures used are incomplete and omit significant factors for their measurement. Given the above, it is intended to propose an environmental accounting model that recognizes the particularity of natural resources, which goes beyond the double entry, beyond a simple monetary valuation. A model that allows accounting to report on the ways in which an organization affects nature and its environment. In other words, it is intended that the environmental accounting model applied in an organization is also built on qualitative bases. Considering not only what happens within the organization or company, but also the external effects that may be caused in the development of economic activity.
Description
Desarrollar una propuesta de un modelo de contabilidad ambiental para las MIPYMES del municipio de Gachancipá.
Keywords
Environmental accounting, MSME companies, environmental costs, sustainable sustainability, Contabilidad ambiental, Empresas MIPYMES, Costos ambientales, Sostenibilidad sustentable