Contabilidad y Auditoría

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Author: search.filters.author.Toasa Quispe, Lisbeth MarielaSubject: search.filters.subject.VALORACIÓN ECONÓMICA

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    La medición del deterioro en el medio ambiente mediante la Contabilidad Verde
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-02) Toasa Quispe, Lisbeth Mariela; DT - Arias Pérez, Mauricio Giovanny
    The present study aims to identify and deepen the main theories and conceptualizations of the Green Accounting and its contribution with the development of innovative techniques and methods that allow interaction within a context of environmental care and management in relation to the exploitation of natural capital and deterioration of the environment, which are caused directly and indirectly by man and the constant search for economic growth. However, today this behavior has brought serious consequences visible to the eyes of man, because the effects of environmental deterioration are threatening the quality of life of future generations, which is why it is necessary to find new ways and systems that allow reconciliation the economic and ecological interest under the context of sustainability, in this way a valuation technique is proposed that allows to measure the cost of the deterioration caused to the environment, by the displacement to the Provincial Park "La Familia" located in Ambato city, using the economic valuation method: travel cost, with which we obtained data such as the quantity and price of the fuel used, key information of the visitors that refers to the amount of monthly income and expenses generated in the trip, obtaining in this way a result in monetary terms that reflect the damage produced in the ecosystem of3.535.177,94.