La contabilidad ambiental en el desarrollo sustentable del sector turístico de la provincia de Tungurahua

Abstract

The incorporation of environmental issues in the accounting science which is a very recent fact generalized from the second half of the Decade of the 80s, becoming thus the environmental accounting in a great tool that tries to measure the impact financial and non-financial implementing environmental components that help to reduce environmental impacts and control the accelerated use of natural resources, thus having a balance between the economy of the resorts and the care of the environment, reporting on the actions aimed at achieving a sustainable development enabling to cope with the needs of the present without compromising the future, thus contributing to the protection of nature as well as social equity and promoting tourism sustainable. Ignorance and misinformation about the environmental accounting to echo that several resorts do not exercise your application. In this research the bibliographic-documental study which was one of the main backers, also applied field research and finally a qualitative approach.