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:	De la Rosa Leal, María Eugenia, Ballesteros Grijalva, Mónica, Gastélum Castro, Ismael Mario
Formato:	Online
Lenguaje:	spa
Publicado:	Universidad de Sonora 2020
Acceso en línea:	https://trascender.unison.mx/index.php/trascender/article/view/83
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spelling	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
institution	Trascender, Contabilidad y Gestión
collection	OJS
language	spa
format	Online
author	De la Rosa Leal, María Eugenia Ballesteros Grijalva, Mónica Gastélum Castro, Ismael Mario
spellingShingle	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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Socio-environmental accounting, a proactive respons

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