Socio-environmental accounting, a proactive respons
Sustainability and social responsibility have fueled ethical and social value behavior in economic organizations, promoting the exercise of committed,sustainable and competitive development. This conceptual hypothesis should be studied from different edges, including governance tools, which allow ma...
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| Autores principales: | , , |
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| Formato: | Online |
| Lenguaje: | spa |
| Publicado: |
Universidad de Sonora
2020
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| Acceso en línea: | https://trascender.unison.mx/index.php/trascender/article/view/83 |
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| Sumario: | Sustainability and social responsibility have fueled ethical and social value behavior in economic organizations, promoting the exercise of committed,sustainable and competitive development. This conceptual hypothesis should be studied from different edges, including governance tools, which allow management decisions to be planned and made in organizations. In this work, from a study model composed of four variables: risk, commitment, accounting knowledge and ecological approach, the perception and recognition of socio-environmental aspects in the operation is reviewed, to implement an environmental socioaccounting system proactively. The framework of study was institutional theory, as away of understanding cultural changes in organizations, the study was applied between accounting professionalsfrom the state of Sonora and Sinaloa, Mexico, applying a descriptive and correlation analysis. The results eliminated the accounting knowledgevariable of the genesis of the socio environmental accounting system, confirming the risk, commitment andecological approach variables as key to the system. |
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