La Contabilidad de la Gestión Ambiental Empresarial y sus Paradigmas hacia la Construcción de las Bases Teóricas

Abstract

The environmental management is present in the financial information of companies, giving rise to the accounting of the environmental management, which is considered as the accounting that elaborates, analyzes and interprets objective and timely information for the short and long-term decision making, in a set of strategies that allow the company to achieve its objectives and goals. Therefore, it is an accounting for the control of companies that should focus their attention on making accounting records that allow the measurement and valuation of operations concerning the environment, obtaining an accounting in accordance with the norms and regulations established for that purpose, both legal and countable The objective of the article is to build the theoretical and legal foundations of corporate environmental management accounting. The methodology used is of a documentary research and content analysis was used for the analysis of the information, whose objective is the condensed representation of the information for its storage and consultation, establishing inferences or explanations in the companies. The main findings were to determine that the Constitution (1999) and the LOA (2006) are the fundamental Venezuelan legal pillars of environmental management, concluding with the need for companies to assume socially responsible behavior and account by incorporating the environmental accounting variable among other social aspects.