Application of socio-environmental accounting in the smes of the industrial sector of Cartagena, challenges and benefits
DOI:
https://doi.org/10.22519/22157360.899Keywords:
Social accounting, environmental accounting, SME, industrial areaAbstract
This paper looks forward to analyze social and environmental accounting as an information
system which can improve small and medium-sized enterprises (SME) of the industrial area of
Cartagena. All across these years, accounting has been understood only in a financial and
economic point of view. But when we analyze that there more elements that affect the goals in an
organization which they are not only financial, it becomes necessary start using another concept
of accounting, a concept from an holistic perspective and how this information can control the
impacts generated in the environment by the organizations. Making a bibliographic exploration
from a descriptive perspective, where it concluded that the implementation of this information
system could improve the competitiveness and sustainability of the SME in a long term.
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