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- Title
La contabilidad ambiental en Colombia: una revisión de las publicaciones en revistas contables nacionales en el periodo: 1982-2015.
- Authors
Martínez-Galvis, María Rita; Sánchez-Guevara, Alejandro
- Abstract
This research constitutes a review the publications in Colombian journals related with the topic of environmental accounting during the period between 1982 and 2015, aiming to present an analysis of the main advances in this area for which the authors appeal to the technique of the simple content analysis applied to 56 articles identified during a review of the indexes and summaries of the publications made within the established period of time in 10 specialized journals in accounting discipline. It concludes by giving some considerations about the possible paths that environmental accounting could take to continue providing insights into the achievement of organizational environmental sustainability.
- Subjects
ENVIRONMENTAL auditing; FISCAL year; ACCOUNT books; SUSTAINABILITY; LITERATURE reviews
- Publication
Libre Empresa, 2019, Vol 16, Issue 2, p97
- ISSN
1657-2815
- Publication type
Article
- DOI
10.18041/1657-2815/libreempresa.2019v16n2.6620