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CONTABILIDAD NACIONAL, FULL COST ACCOUNTING Y RESULTADO CONTABLE EMPRESARIAL AMBIENTALMENTE SOSTENIBLE.
- Source :
-
Cuadernos de Administración (01203592) . 2006, Vol. 19 Issue 32, p157-178. 22p. - Publication Year :
- 2006
-
Abstract
- This paper analyzes some national accounting and full cost accounting proposals for designing a sustainable income account to evaluate a company's environmental (and social) performance. Such an account implies including external elements and events into the company's accounting system, which may be controversial as it decreases company benefits and negatively affects the shareholders' dividends at a short term. The paper argues that, in spite of its methodological limitations, using methods to calculate external elements and events and implementing them into the accounting information system enables better knowledge of company operations and a change in manners of doing business, which have always been taken for granted. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Spanish
- ISSN :
- 01203592
- Volume :
- 19
- Issue :
- 32
- Database :
- Academic Search Index
- Journal :
- Cuadernos de Administración (01203592)
- Publication Type :
- Academic Journal
- Accession number :
- 25257941