Green accounting in cotton white and its effect on agriculture. A documentary review.

Authors

DOI:

https://doi.org/10.17981/econcuc.43.2.2022.Econ.3

Keywords:

Ambiental impact, sustainability, environmental accounting, costs, organic seeds, organic fertilizers.

Abstract

Agriculture, especially cotton farming, is an activity of numerous economic benefits, but also of special care that could negatively impact the environment, overlooking the quantification or remediation of such damage. The main idea focused on identifying the environmental impact, how to partially compensate for the damage caused and the responsibility of accounting in sustainability. Framing the research in a critical interpretative posture, technical elements were found that help to compensate the ecosystem for the damages attributed to the agricultural praxis, such as organic techniques less aggressive to the environment, it was also evidenced that accounting as a science is not by itself responsible for the commitment of the organizations to implement philanthropic actions to the ecosystem, it only records and informs for subsequent decision making. For the intention of sustainability to happen, the participation of other disciplines and ethical conduct in business management is required.

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Author Biography

Jesús Enmanuel Arellano Arellano, Universidad de Los Andes

He is a Professor at the Universidad de Los Andes, Táchira University Nucleus “Dr. Pedro Rincon Gutierrez”, Venezuela. PhD student in Accounting Sciences, Specialist in Tax Management and Graduate in Public Accounting. Certificate in International Standards VEN-NIF PYME

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Published

2022-04-30

How to Cite

Arellano Arellano, J. E. (2022). Green accounting in cotton white and its effect on agriculture. A documentary review. ECONÓMICAS CUC, 43(2), 139–156. https://doi.org/10.17981/econcuc.43.2.2022.Econ.3

Issue

Vol. 43 No. 2 (2022): July - December, 2022

Section

Articles: Economy and Finance

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