Integration of environmental activities in the accounting information of Cuban hospital institutions system

Abstract

The main objective of this research is to design a specific procedure for the integration of environmental activities in the Accounting Information System of Cuban hospital institutions that enhances the relevant information. In the development of the research, a set of theoretical and empirical methods were applied, as well as techniques that allowed epistemologically to argue the theoretical elements related to environmental financial accounting and information systems, the recognition, registration and evaluation criteria of the environmental activities in the accounting information system of the institution, which contributes to the relevant information enhancing.