La contabilidad ambiental: hacia una nueva línea de investigación contable

Abstract

The purpose of this proposal is to offer an innovative area of inquiry in the fi eld of accounting research. The growing interest that this discipline is generating world-wide indicates that consciousness about its potential is beginning to emerge. This makes us believe that we are witnessing the origin and consolidation of a new research area in accounting within the economic history; one which will be highly demanded by the future economic historians because research on environmental accounting will be the foundation for the teaching and preparation of the future public accountant. The area of research is focused on the analysis and evaluation of ethical values in connection to professional practice. The ethics and Public Accounting teaching. Evolution, prospects and challenges of the professional practice of Public Accountant.