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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Universidad de Sonora
2020
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oai:https:--trascender.unison.mx:article-832021-07-30T15:08:13Z Socio-environmental accounting, a proactive respons La contabilidad socio ambiental, una respuesta proactiva De la Rosa Leal, María Eugenia Ballesteros Grijalva, Mónica Gastélum Castro, Ismael Mario Contabilidad Ecologismo Corporativo México Accounting Environmentalism Corporate México 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. La sustentabilidad y la responsabilidad social, han alimentado un comportamiento ético y de valoressociales en las organizaciones económicas, promoviendo el ejercicio de un desarrollo comprometido, sustentable y competitivo. Esta hipótesis conceptual, debe ser estudiada desde distintas aristas, entre ellas a las herramientas de la gobernanza, que permiten planear y tomara decisiones de gestión en las organizaciones. En este trabajo, a partir de un modelo de estudio compuesto por cuatro variables: riesgo, compromiso, conocimiento contable y enfoque ecológico se revisa la percepción y reconocimiento de aspectos socio ambientales en la operación, para implementar un sistema contable socio ambiental de forma proactiva.El marco de estudio fue la teoría institucional, como una forma de entender los cambios culturales en las organizaciones, el estudio se aplicó entre profesionistas contables del estado de Sonora y Sinaloa, México, aplicando un análisis descriptivo y de correlación. Los resultados eliminaron a la variable de conocimiento contable de la génesis del sistema contable socio ambiental, confirmando a las variables de riesgo, compromiso y enfoque ecológico como claves para el sistema. Universidad de Sonora 2020-05-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Evaluado por pares application/pdf text/xml application/zip https://trascender.unison.mx/index.php/trascender/article/view/83 10.36791/tcg.v0i14.83 TRASCENDER, CONTABILIDAD Y GESTIÓN; No. 14 (2020): TRASCENDER, CONTABILIDAD Y GESTIÓN; 65-81 TRASCENDER, CONTABILIDAD Y GESTIÓN; Núm. 14 (2020): TRASCENDER, CONTABILIDAD Y GESTIÓN; 65-81 2448-6388 spa https://trascender.unison.mx/index.php/trascender/article/view/83/87 https://trascender.unison.mx/index.php/trascender/article/view/83/104 https://trascender.unison.mx/index.php/trascender/article/view/83/119 Derechos de autor 2020 María Eugenia De la Rosa Leal. https://creativecommons.org/licenses/by-nc-nd/4.0 |
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Online |
author |
De la Rosa Leal, María Eugenia Ballesteros Grijalva, Mónica Gastélum Castro, Ismael Mario |
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De la Rosa Leal, María Eugenia Ballesteros Grijalva, Mónica Gastélum Castro, Ismael Mario Socio-environmental accounting, a proactive respons |
author_facet |
De la Rosa Leal, María Eugenia Ballesteros Grijalva, Mónica Gastélum Castro, Ismael Mario |
author_sort |
De la Rosa Leal, María Eugenia |
title |
Socio-environmental accounting, a proactive respons |
title_short |
Socio-environmental accounting, a proactive respons |
title_full |
Socio-environmental accounting, a proactive respons |
title_fullStr |
Socio-environmental accounting, a proactive respons |
title_full_unstemmed |
Socio-environmental accounting, a proactive respons |
title_sort |
socio-environmental accounting, a proactive respons |
description |
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. |
publisher |
Universidad de Sonora |
publishDate |
2020 |
url |
https://trascender.unison.mx/index.php/trascender/article/view/83 |
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