Contabilidad medioambiental en Españaproceso estructurado de revisión y análisis teórico referencial

  1. Silva da Rosa, Fabricia 1
  2. João Lunkes, Rogério 2
  3. Dahmer Pfitscher, Elisete 2
  4. Ripoll Feliu, Vicente 3
  5. Crespo Soler, Cristina 3
  1. 1 Universidade Regional de Blumenau
    info

    Universidade Regional de Blumenau

    Blumenau, Brasil

    ROR https://ror.org/01nsn0t21

  2. 2 Universidade Federal de Santa Catarina
    info

    Universidade Federal de Santa Catarina

    Florianópolis, Brasil

    ROR https://ror.org/041akq887

  3. 3 Universitat de València
    info

    Universitat de València

    Valencia, España

    ROR https://ror.org/043nxc105

Montrer des affiliations +
Revue:
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas

ISSN: 1992-1896,  2221-724X

Année de publication: 2012

Volumen: 7

Número: 14

Pages: 23-48

Type: Article

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D'autres publications dans: Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas

Résumé

One way to perceive and understand the level of development of environmental accounting is to study the main features of its publications. Thus, the purpose of this paper is to identify and analyze the profile of Spanish publications in accounting journals. To this end, 15 journals were selected and analyzed 74 articles in the period 2001 to 2010. The results show that the peak years of publication are 2001, 2003 and 2006, and authors with more articles in the sample are Moneva Abadía, Larrinaga González, Fernández Cuesta and Archel Domench. In terms of methodology, the works of review, case studies and content analysis, addressing standardization issues, fundamentals of environmental accounting, environmental sustainability indicators and reporting.

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