Challenges and responsibilities of accounting profession facing the environmental accounting
DOI:
https://doi.org/10.22519/22157360.754Abstract
The present paper descriptive-reflexive type aims to review some elements that constitute a challenge to the accounting profession in the environmental area and propose some guidelines that must be followed to implement an Environmental Accounting Information System. It is running about the national environmental accounting with its system of accounts that are part of the aggregate of world countries. This system is used since the signing of the Rio Summit in 2009 under coordinates that are no compulsory. To the enterprise level arise greater complexities due to difficulties to valuing and measure technically the figures that must be incorporated in the financial statements of organizations. So the accounting profession and the public accountant should take on a challenge quickly to implement an Accounting Information System and of control that ensure to incorporate these figures about the favorable and unfavorable environmental effects in the enterprise information system promoting tools to help decision making, as well projection and permanence of organizations on the market.
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