Abstract

FLOREZ-RIOS, Ángela Maryed  and  MORALES-SIERRA, María Eugenia. Environmental accounts management in manufacturing companies that generate hazardous waste. Rev. Cient. Gen. José María Córdova [online]. 2019, vol.17, n.27, pp.556-578. ISSN 1900-6586.  https://doi.org/10.21830/19006586.383.

In this article, we present the research results obtained during the implementation of the environmental accounts management subsystem in three manufacturing companies in Antioquia. This assessment validated the responsibility of businesspeople to generate timely and reliable environmental reports. It also evidenced that -in addition to being useful and profitable tools in actual business activities- the instruments designed functioned as a pedagogical means for the appropriation of these matters by the organizations analyzed. Finally, the proposed environmental accounting management subsystem is a tool that provides benefits in the face of some environmental issues.

Keywords : economic and social accounting; education and development; environmental management; information processing; natural environment; waste treatment.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )