IDEAS home Printed from https://ideas.repec.org/a/ges/articl/2008-0993-101.html
   My bibliography  Save this article

La divulgación de la información medioambiental contenida en el sistema de información contable

Author

Listed:
  • Escobar, Diego Sebastián

Abstract

En el siguiente trabajo, se analizará la Información Medioambiental contenida en los Sistemas de Información Contable e incluida en sus Informes Financieros, pertenecientes a empresas radicadas en Argentina. Pare ello se confeccionará una muestra de 171 empresas que cotizan en la Bolsa de Buenos Aires. El trabajo posee dos ejes centrales, en primer lugar se analizarán variables como Información Medioambiental Financiera y No financiera, implementación de Sistemas de Gestión Ambiental, Certificación de ISO 14001, entre otras, correspondientes al año 2007 y luego se analizará la muestra considerando los sectores económicos a que las empresas pertenecen, correspondientes al mismo año. The following work analyzes environmental information contained in Accounting Information Systems, which is published in Financial Reporting. The researching is based in companies situated in Argentina. The work has two main sections, first refers to variables such as Environmental Information Financial and non financial, ISO 14001 certification, among others, and the second analyzing is based in sectors from companies.

Suggested Citation

  • Escobar, Diego Sebastián, 2009. "La divulgación de la información medioambiental contenida en el sistema de información contable," Gestión Joven "Revista de la Agrupación Joven Iberoamericana de Contabilidad y Administración de Empresas". Young Management "Journal of the Young Iberomerican Group of Accounting and Business Adminis, Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, December.
    • Handle: RePEc:ges:articl:2008-09:93-101
    as

    Download full text from publisher

    File URL: http://www.elcriterio.com/revista/ajoica/contenidos_4/363n_contable.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ges:articl:2008-09:93-101. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.