Integration of the environmental activities in the accounting information system

Abstract

The research is carried out in the Bandec Guantánamo Territorial Delegation, due to the need to analyze the environmental impacts caused by its economic activity and the implementation of the Specific Accounting Standard 11 Environmental Accounting and the 12 Management Accounting associated with the Life Task. The objective of the work is to design a procedure for the integration of environmental activities in the accounting information system of the institution mentioned above to enhance relevant information. In the development of the investigation, 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 were established in the accounting information system of the institution which contributes to the relevant information enhancing.