Analysis of Environmental Accounting publications published in the period 2010-2015

Abstract:

With the purpose of reviewing the investigations and reports in scientific journals on environmental accounting, a review was using Google Scholar was conducted and could get a database in Excel, which compiles 71 references in which the term accounting environmental appears in the title of the articles and 707 in which this term appears in the document content. Eighty-one papers have received more than one citation, which gives a measure of its impact and the possibility of classifying those according with this criterion, 35.9% of the referenced articles are in PDF format and can be downloaded. The analysis of the revised references allowed characterize as main directions of research conducted as follows: a) Formulation of a theoretical framework for Environmental Accounting b) Integration of environmental information in the conceptual framework of IFRS c) Evaluation of Environmental Accounting in the …

Año de publicación:

2015

Keywords:

Fuente:

google