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The objective of the article is to analyze from the public policies the environmental accounting process, as a management system for administrative and financial information. Methodologically, it was based on the positivist paradigm, under a quantitative study and field design. The population was made up of Public Accountants and Environmental Management Managers, who work in agro-industrial oil palm companies. Design an instrument with a Likert-type scale. It is concluded that the strengthened indicator is the Unit of Measure, as the effective means of exchanging goods and services, and to record the economic effects of events that affect the organization.
| Código institucional | PROD-2026-0643 |
| DOI | 10.5281/zenodo.3907071 ↗ |
| ISSN | 2477-9555 |
| Revista | Utopia y Praxis Latinoamericana |
| Indexación | SJR · A2 |
| Idioma | ES |
| URL oficial | https://zenodo.org/records/3907071 ↗ |
| Licencia | CC-BY-NC-SA OPEN ACCESS |
| Grupo(s) | Sinergia digit@l (COL0151911) |
| Línea de investigación | Contabilidad, Finanzas, Tributación y Creación de Valor |
| Programa | Administración y Dirección de Empresas |
| Área OCDE | Ciencias Sociales · Economía y negocios |
| URI Minerva | https://sgi.redsummaeducation.education/minerva/item/644 |
Ana Cantillo Orozco, Omaira Bernal Payares, Isabel Cristina Rincón Rodríguez, Jorge Enrique Chaparro Medina (2020). Perspectivas de la política de contabilidad ambiental, sistemas de información administrativa y financiera. Utopia y Praxis Latinoamericana. https://doi.org/10.5281/zenodo.3907071
@article{AnaCantilloOrozco2020,
title = {Perspectivas de la política de contabilidad ambiental, sistemas de información administrativa y financiera},
author = {Ana Cantillo Orozco and Omaira Bernal Payares and Isabel Cristina Rincón Rodríguez and Jorge Enrique Chaparro Medina},
year = {2020},
journal = {Utopia y Praxis Latinoamericana},
issn = {2477-9555},
doi = {10.5281/zenodo.3907071},
url = {https://sgi.redsummaeducation.education/minerva/item/644}
}