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Análisis del Sistema de Contabilidad Ambiental Nacional en el Ecuador, un estudio más allá de los balances

Abstract:

Environmental Accounting has had an important international improvement in the last years, although it is not completely applied in enterprises yet. The Three-dimensional Theory of Accounting concept equalizes Financial Accounting, Social Accounting and Environmental Accounting in the same level. However, it is not completely accepted nor totally diffused in Public Accounting. A few years ago Ecuador started to belong to the group of countries which have the Project of elaborate and start the System of Environmental – Economic Accounting (SEEA). This system contains the international agreed standard concepts and definition, in Ecuador the Environmental Ministry will be the responsible body for the implementation of environmental aspects and try to adapt them to the reality of the country. That is the beginning of the National Environmental Accounting System, in Ecuador it has started with the initial exploration, trying to get environmental statistics, information, data, use of resources and the recognize of environmental standards in order to create official laws and regulations. It has the purpose of trying to stop the indiscriminate use of resources given by Mother Nature, stop the believing that natural resources are unlimited and started to be aware about taking care of the natural patrimony that Ecuador has. That is the reason why this research took place, the investigation of efficient mechanisms that could help Ecuadorian enterprises to implement politics and rules that could include in the accounting, the environmental aspects and the wear of resources, waste management and the care of the environment. The investigation is looking for promoting the moderate and efficient use of natural resources, and becoming eco-efficient companies, and get benefits while protect environment. When environmental accounting is implemented in enterprises, financial information will have more aspects for analysis. It will include balances and financial states with environmental aspects, giving an idea about the impact of nature in the economic activity. It will have a new perspective, the instrument to make decisions considering all of the aspects which are part of the reality of the enterprises. It will be the only way to have sustainable companies in the world, taking care and protecting the environment.