{"id":129996,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-relacion-entre-las-practicas-contables-y-el-medio-ambiente\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"la-relacion-entre-las-practicas-contables-y-el-medio-ambiente","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-relacion-entre-las-practicas-contables-y-el-medio-ambiente\/","title":{"rendered":"La relacion entre las practicas contables y el medio ambiente."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Carlos Larrinaga Gonzalez <\/strong><\/h2>\n<p>Dada la importancia del reto ecologico, se ha hecho un llamamiento a la utilizacion de practicas contables que coadyuven a la gestion medioambiental por parte de las empresas. Dichas practicas estan siendo adoptadas por la industria, recomendadas por las firmas consultoras e inducidas por la regulacion.  en este trabajo se trata de poner de manifiesto, en primer lugar, la relevancia mutua que tienen la contabilidad para el efecto medioambiental de las empresas y viceversa. En segundo lugar, trata de explicar en que contextos y con que objetivos surgen las practicas de contabilidad medioambiental.  dado el proposito holistico del trabajo, a lo largo del mismo se desarrollan cuestiones como las limitaciones biofisicas de la humanidad, la etica medioambiental, la economia medioambiental o las organizaciones frente al reto medioambiental.  a traves del analisis de un estudio de caso se pone de manifiesto que la contabilidad no es neutral en la relacion entre la empresa y la sociedad y el medio ambiente. El estudio tambien revela que la contabilidad tiene amplios origenes sociales e institucionales, por lo que estudiarla fuera de contexto puede considerarse un error. Finalmente, hemos observado que la contabilidad medioambiental surge en contextos de debilidad ante la negociacion de la empresa con el entorno, y en menor medida como una herramienta inductiva del cambio organizativo.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La relacion entre las practicas contables y el medio ambiente.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La relacion entre las practicas contables y el medio ambiente. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Carlos Larrinaga Gonzalez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Sevilla<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Francisco Carrasco Fenech<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Guillermo Sierra Molina <\/li>\n<li>Josep Vallverd\u00fa Calafell (vocal)<\/li>\n<li>Bego\u00f1a Giner Inchausti (vocal)<\/li>\n<li>Jos\u00e9 Antonio Lainez Gadea (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Carlos Larrinaga Gonzalez Dada la importancia del reto ecologico, se ha hecho un llamamiento a la utilizacion [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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