Bibliographic citations
Medina, R., Rojas, K. (2021). Contabilidad ambiental y el desarrollo de la competitividad de las curtiembres de Cerro Colorado-Arequipa, 2018 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/4536
Medina, R., Rojas, K. Contabilidad ambiental y el desarrollo de la competitividad de las curtiembres de Cerro Colorado-Arequipa, 2018 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/4536
@misc{renati/807081,
title = "Contabilidad ambiental y el desarrollo de la competitividad de las curtiembres de Cerro Colorado-Arequipa, 2018",
author = "Rojas Agramonte, Karina",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
Companies around the world have takengreat interest in being responsible for the environment, so they have implemented environmental management activities in their economic activity, making it necessary for these activities to be measured, evaluated and communicated accurately and objectively in your financial statements. Regarding the development of competitiveness, the growth of demands for environmental care measures is contemplated, which must be met by companies that wish to enter large markets. As the demanding companies become stricter in the selection of their suppliers, it is necessary that the information on the environmental management carried out by the companies be prepared and presented in accordance with current accounting standards and models.This thesis is structured in 6 sections. In section 1 a presentation is made of the state of environmental accountingin tanneries and the importance of recording environmental management in differentiated accounting items. The main objective is to find the link between environmental accounting and the development of competitiveness of the tanneries of Cerro Colorado, 2018. Section 2 contains the theoretical foundation of the variables. The theoretical bases of the environmental accounting variable are developed, as well as the theoretical bases of its indicators, environmental responsibility and recognition of accountingitems, communication of the management in the financial statements. Likewise, the theoretical bases of the indicators of the dependent variable business competitiveness are presented, such as marketing and accounting.Section 3 contains local, national, and international research backgrounds on environmental accounting and business competitiveness. In section 4 is the methodological framework applied in the study process to achieve the purpose of this study. In Chapter 5, the development of the thesis is carried out, addressing the leather manufacturing process, environmental practices in tanneries, the accounting of activities related to environmental aspects and the communication of environmental activities in financial reports. Chapter 6 shows the data collected from the instrument applied to the sample.Finally, the conclusions and recommendations are established. The investigation culminates in the determination of the link between environmental accounting and the development of competitiveness of the tanneries of the Cerro Colorado district. The tanneries that indicated reporting the environmental management they carry out in their financial statements through differentiated accounting items have had a greater development of their competitiveness in recent years, reflected in the increase in their sales volume, increased liquidity and profitability.
This item is licensed under a Creative Commons License