<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1909-0455</journal-id>
<journal-title><![CDATA[Producción + Limpia]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. P+L]]></abbrev-journal-title>
<issn>1909-0455</issn>
<publisher>
<publisher-name><![CDATA[Corporación Universitaria Lasallista]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1909-04552017000100088</article-id>
<article-id pub-id-type="doi">10.22507/pml.v12n1a9</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contabilidad ambiental, tendencias investigativas mundiales]]></article-title>
<article-title xml:lang="en"><![CDATA[Environmental accounting, world research trends]]></article-title>
<article-title xml:lang="pt"><![CDATA[Contabilidade ambiental, tendências investigativas mundiais]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Higuera Ojito]]></surname>
<given-names><![CDATA[Victor Hugo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pacheco Martinez]]></surname>
<given-names><![CDATA[Gabriel Alfonso]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Londono Restrepo]]></surname>
<given-names><![CDATA[Santiago]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cuéllar Rojas]]></surname>
<given-names><![CDATA[Oscar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Franco]]></surname>
<given-names><![CDATA[Rubén Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Corporación Universitaria Americana  ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Corporación Universitaria Americana  ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Corporación Universitaria Americana  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Corporación Universitaria Americana  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af5">
<institution><![CDATA[,Universidad Autónoma de Sinaloa Facultad de Contaduría y Administración (FCA) ]]></institution>
<addr-line><![CDATA[Culiacán ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>12</volume>
<numero>1</numero>
<fpage>88</fpage>
<lpage>96</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1909-04552017000100088&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1909-04552017000100088&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1909-04552017000100088&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN  Introducción. Actualmente el impacto ambiental es más evidente y perceptible a nuestros sentidos; los cambios en los diferentes ecosistemas ponen en evidencia la urgente necesidad de articular los planes, programas y políticas entre los Estados, las empresas y los ciudadanos; para ello se requieren sistemas de información que permitan la gestión de dichos planes y programas. Es así como la contabilidad, desde su dimensión holística, se convierte en eje facilitador para la identificación, registro y control de todas las acciones previstas para mitigar el impacto ambiental.  Objetivo. El objetivo del estudio fue realizar una revisión y análisis bibliográfico sobre los avances y tendencias de la contabilidad ambiental a partir de la producción científica en la categoria "Accounting" de los AJSC Codes de Elsevier.  Materiales y métodos. En la revisión documental y bibliográfica en la base de datos Scopus (Elsevier) se identificaron 332 documentos publicados con la palabra clave environmental accounting. Posteriormente se agruparon los documentos (citas-tipos) y autores por país, luego se ordenaron de mayor a menor frecuencia.  Resultados. Como resultado se obtuvo que la producción científica en el período 19962015 con la palabra clave environmental accounting (contabilidad ambiental) equivale a solo el 0.6 % del número de documentos publicados en la categoría Accounting.  Conclusión. Los cambios suscitados en la economía global, así como la introducción de nuevos marcos normativos contables han desplazado el interés de los investigadores contables sobre el campo ambiental, lo cual se refleja en la baja producción científica al respecto; adicionalmente, Latinoamérica representa solo el 6,3 % del total de documentos analizados.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT  Introduction. Currently, the environmental impact is more evident and perceptible to our senses; changes in different ecosystems show the urgent need for articulating plans, programs, and policies among the States, companies, and citizens; furthermore, information systems which allow managing such plans and programs are required. Environmental accounting from its holistic dimension becomes a facilitator axis for identification, registry, and control of all foreseen actions in order to alleviate the environmental impact.  Objective. The objective of this study was to carry out a bibliographic analysis and revision on advances and tendencies of environmental accounting from the scientific production in category "Accounting" of Elsevier's AJSC Codes.  Materials and methods. In documentary and bibliographic revision Scopus (Elsevier) database, 332 documents published with the key word environmental accounting were identified.  Results. Later, documents (quote-types) and authors per country were grouped; they were ordered from more frequency to less frequency. As a result, it was obtained that scientific production in the period 19962015 with the key word environmental accounting was equivalent to only 0.6 % of the number of documents published in the category Accounting.  Conclusion. Consequently, changes resulting in global economy as well as the introduction of new accounting norms have displaced the interest of accounting researchers on the environmental field, which is reflected on the few scientific production on the issue; additionally, Latin America represents only 6.3 % of the total of analyzed documents.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO  Introdução. Atualmente o impacto ambiental é mais evidente e perceptível a nossos sentidos; as mudanças nos diferentes ecossistemas colocam em evidência a urgente necessidade de articular os planos, programas e políticas entre os Estados, as empresas e os cidadãos; para isto se requerem sistemas de informação que permitam a gestão de ditos planos e programas. É assim como a contabilidade, desde sua dimensão holística, se converte no eixo facilitador para a identificação, registro e controle de todas as ações previstas para mitigar o impacto ambiental.  Objetivo. O objetivo do estudo foi realizar uma revisão e análise bibliográfico sobre os avances e tendências da contabilidade ambiental a partir da produção científica na categoria "Accounting" dos AJSC Codes de Elsevier.  Materiais e métodos. Na revisão documental e bibliográfica na base de dados Scopus (Elsevier) se identificaram 332 documentos publicados com a palavra chave environmental accounting. Posteriormente se agruparam os documentos (citas-tipos) e autores por país, logo se ordenaram de maior a menor frequência.  Resultados. Como resultado se obteve que a produção científica no período 1996-2015 com a palavra chave environmental accounting (contabilidade ambiental) equivale a só 0.6 % do número de documentos publicados na categoria Accounting.  Conclusão. Por tanto, as mudanças suscitados na economia global, assim como a introdução de novos marcos normativos contáveis hão deslocado o interesse dos investigadores contáveis sobre o campo ambiental, o qual se reflete na baixa produção científica ao respeito; adicionalmente, Latino-américa representa só 6,3 % do total de documentos analisados.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Contabilidad ambiental, Accounting, All Science Journal Classification (ASJC) Codes]]></kwd>
<kwd lng="es"><![CDATA[Elsevier]]></kwd>
<kwd lng="en"><![CDATA[Environmental accounting, Accounting, All Science Journal Classification (ASJC) Codes]]></kwd>
<kwd lng="en"><![CDATA[Elsevier]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade ambiental, accounting, All Science Journal Classification (ASJC) Codes]]></kwd>
<kwd lng="pt"><![CDATA[Elsevier]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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