دانلود مقاله طالعه اکتشافی سیستم حسابداری سبز در زمینه کشور در حال توسعه
چکیده
مقدمه
مروری بر مطالعات پیشین سیستم حسابداری سبز
روش شناسی
سیستم حسابداری سبز: یک مطالعه اکتشافی در مورد کلمبیا
نتیجه گیری
منابع
Abstract
Introduction
Green accounting system‑literature review
Methodology
Green accounting system: an exploratory study in the colombian case
Conclusions
References
چکیده
سیستم های حسابداری فعلی یک رویکرد صرفاً مالی را بدون در نظر گرفتن اطلاعات زیست محیطی، مانند هزینه های زیست محیطی و مخارج شرکت ها، در نظر می گیرند. از یک طرف، این مطالعه چارچوبی را پیشنهاد می‌کند که تأثیر زیست‌محیطی شرکت‌ها را در سیستم حسابداری آنها، سیستم حسابداری سبز (GAS) در نظر می‌گیرد. از سوی دیگر و در چارچوب کشورهای در حال توسعه، کلمبیا یک مطالعه اکتشافی انجام داد. با نمونه‌ای متشکل از 150 شرکت صنعتی و تجاری کلمبیایی، این تحقیق نشان داد که 100٪ آنها هنوز رویه‌های زیست‌محیطی را در سیستم حسابداری اجرا نکرده‌اند. بنابراین، این تحقیق نه تنها برای دانشگاه، بلکه برای دست اندرکاران و دولت ها نیز مفید خواهد بود. از آنجایی که GAS به قابلیت ردیابی در کمی سازی حسابداری زیست محیطی کمک می کند، به طور همزمان حرکتی به سمت تولید تمیزتر ایجاد می کند که کیفیت زیست محیطی را افزایش می دهد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
Current accounting systems assume a purely financial approach, without including environmental information, such as environmental costs and companies’ expenses. On the one hand, this study proposes a framework that considers the environmental impact of firms within their accounting system, the Green Accounting System (GAS). On the other hand, and in the context of developing countries, Colombia carried out an exploratory study. With a sample of 150 Colombian industrial and commercial companies, this research revealed that 100% of them had not yet implemented environmental practices within the accounting system. Therefore, this research would be useful not only for academia, but also for practitioners and governments. As GAS would contribute to traceability in the quantification of environmental accounting, it would simultaneously generate a movement toward cleaner production that would increase environmental quality.
Introduction
Few companies currently have a financial management system that not only focuses on the company’s economic aspects, but is also concerned about their environmental impact. Because of this, researchers constantly express the need to include new environmental processes and data in the General Accounting System (Aznar & Estruch, 2015; Van Thanh et al., 2016), constituting the basis for green or environmental accounting, therefore, enabling the identification and quantification of the use of natural resources. It also includes the costs of environmental management generated by cleanup of contaminated areas, environmental fines or taxes, green technology acquisitions, waste treatment, and the integration of environmental externalities, among other factors. With time, it will be recognized that environmental data must be a structural element in financial reports to provide information for third parties and as a basis for entrepreneurial decision-making.
Conclusions
This research suggests that environmental performance factors require incorporating green accounting into the accounting system. In this sense, the proposal for a Green Accounting System [GAS] aims to contribute by measuring and reporting on the environmental performance of organizations in their accounting reports. This will in turn enhance traceability in the quantification of green accounting (Taleb, 2015). One advantage of the GAS proposal is that it is adaptable to any type of financial accounting system looking to reflect environmental impacts in its financial statements. The GAS implies that companies record and report data on materials, water, energy, the rational use of (toxic) raw materials, and emissions and wastes throughout the life cycle of their products from raw materials extraction to final waste disposal (Fowler, 2008; Soto & Mendoza, 2016; Van Thanh et al., 2016). Undoubtedly, the implementation of a GAS by companies could be the first step toward cleaner production.