ISSN 2394-5125
 

Research Article 


INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani.

Abstract
Currently in metal mechanical companies, environmental accounting is not being adequately treated, because; There are
no reports of the financial situation regarding environmental protection. The National environment policy aims to
improve the quality of life of people that guarantees the existence of healthy and functional ecosystems in the long term;
and the sustainable development of the country, preventing and protecting the environment. Considering accounting as
the main information system of the company, it is necessary that accounting and auditing practices are adapted to
adequately reflect the new information requirements, this is the case of "environmental accounting". For this, the
objective of the investigation was formulated. Determine the influence of environmental accounting on the sustainable
development of mechanical metal companies in Villa el Salvador; On the other hand, the research methodology was
developed in this way; the type of research is applied, the explanatory level, the non-experimental cross-sectional design.
Through the survey technique, an instrument called a questionnaire was applied. The study sample was made up of 100
collaborators from metal-mechanical companies. The result of the statistical analysis was that environmental accounting
has a significant influence on sustainable development. The Chi square statistical test was used to test the hypothesis.

Key words: environmental accounting, sustainable development and accounting practices


 
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How to Cite this Article
Pubmed Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. JCR. 2020; 7(5): 2577-2582. doi:10.31838/jcr.07.05.427


Web Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. http://www.jcreview.com/?mno=135559 [Access: August 18, 2021]. doi:10.31838/jcr.07.05.427


AMA (American Medical Association) Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. JCR. 2020; 7(5): 2577-2582. doi:10.31838/jcr.07.05.427



Vancouver/ICMJE Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. JCR. (2020), [cited August 18, 2021]; 7(5): 2577-2582. doi:10.31838/jcr.07.05.427



Harvard Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani (2020) INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. JCR, 7 (5), 2577-2582. doi:10.31838/jcr.07.05.427



Turabian Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. 2020. INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. Journal of Critical Reviews, 7 (5), 2577-2582. doi:10.31838/jcr.07.05.427



Chicago Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. "INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU." Journal of Critical Reviews 7 (2020), 2577-2582. doi:10.31838/jcr.07.05.427



MLA (The Modern Language Association) Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani. "INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU." Journal of Critical Reviews 7.5 (2020), 2577-2582. Print. doi:10.31838/jcr.07.05.427



APA (American Psychological Association) Style

Ambrocio Teodoro Esteves Pairazaman, Wilber Hugo Flores Vilca, Rosmery Sabina PozoEnciso, Ramiro I. Trujillo Román, Oscar Arbieto Mamani (2020) INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE SUSTAINABLE DEVELOPMENT OF MECHANICAL METAL COMPANIES IN VILLA EL SALVADOR, LIMA-PERU. Journal of Critical Reviews, 7 (5), 2577-2582. doi:10.31838/jcr.07.05.427