This article analyzes environmental accounting in cargo transportation service companies in Colombia. It exposes the perception of managers and public accountants on the influence of their missionary processes in the implementation of environmental accounting in their companies, that is, in the incorporation in financial reports of quantitative or qualitative information measured or presented in monetary or non-monetary units , on environmental impacts caused by its business activity. The research was developed with a mixed, cross-sectional methodology and the information was collected through a survey applied to managers and accountants of freight transport companies in a peripheral city of Colombia. The results indicate that the companies do not recognize the environmental impacts generated by the activity carried out in their accounting or financial reports. It also highlights that actors such as users of accounting information (investors, clients, competitors or government supervisory entities) do not require financial information of an environmental nature. In conclusion, environmental assets or liabilities and environmental costs associated with the business operation are not contemplated due to the omission or ignorance of accountants and managers.
Tópico:
Business, Innovation, and Economy
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1
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FuenteDOAJ (DOAJ: Directory of Open Access Journals)