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La Contabilidad Ambiental En Cuba, Perspectivas Y Desafíos

Author

Listed:
  • Yanileydy Noa Moreira
  • Happy Salas Fuentes

Abstract

La problemática ambiental implica desafíos importantes para la profesión contable, como la necesidad de proponer soluciones de orden informativo, de medición, reconocimiento y valoración, lo cual supone transformaciones que resuelvan los problemas concretos, con un tratamiento especial que permita que esta disciplina social se involucre en la conjugación del bien común con el equilibrio natural. Esta necesidad constituye en la actualidad un reto a lograr en Cuba, ya que la contabilidad ambiental constituye un área en la que aún existen limitaciones que imposibilitan el avance y perfeccionamiento de su sistema. En función de esto el objetivo que se persigue es demostrar los principales elementos que representan desafíos y perspectivas de la contabilidad ambiental en Cuba.

Suggested Citation

  • Yanileydy Noa Moreira & Happy Salas Fuentes, 2012. "La Contabilidad Ambiental En Cuba, Perspectivas Y Desafíos," Desarrollo local sostenible, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 13, February.
    • Handle: RePEc:erv:deloso:y:2012:i:13:9
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