Environmental activities in the accounting information system of the Cuban construction sector

Abstract

The construction sector at the international level is considered one of the main sources of environmental pollution due to the direct or indirect negative impacts that it produces. This context implies transformations of information, registration and evaluation, which makes it possible to communicate the activities carried out for the conservation of the environment and their respective effect on the accounting information system. The present article aims to design a procedure for the recognition of environmental activities in the accounting information system of the Cuban construction sector. The main results obtained are framed in the defined criteria for the identification of the environmental aspects in the accounting information and a set of economic-environmental indicators. In the development of the same, methods and techniques of the theoretical and empirical level were used as the historical-logical, analysis and synthesis, inductive and deductive, documentary revision, observation, system approach among others.

Keywords

• actividades ambientales, contabilidad medioambiental, sistema de información contable, indicadores, sector de la construcción.