Integration of environmental activities in the accounting system of Bandec Guantánamo branches

Authors

  • Osdais Iraelio Zuleta Gavilanes Bank of Credit and Commerce, Guantánamo, Cuba
  • Happy Salas Fuentes Universitu of Guantanamo
  • Judith Tomás Pérez Bank of Credit and Commerce, Guantánamo, Cuba

Keywords:

environmental activities, accounting, banking institutions, accounting information, environment

Abstract

The progressive deterioration of environmental conditions has led to all sectors of society becoming aware of environmental conservation as an alternative for survival. In this context, in Cuban financial institutions and, specifically, in banking activity, the incorporation of the environmental dimension as a strategic variable in its management process is a pressing need. The research aims to design a procedure for the integration of environmental activities in the accounting information of the branches of the Provincial Delegation Bandec Guantanamo for the strengthening of relevant information. In the development of the thesis a set of theoretical and empirical methods were used, as well as research techniques that allowed the recognition, registration and evaluation of environmental activities in these institutions.

Author Biographies

Osdais Iraelio Zuleta Gavilanes, Bank of Credit and Commerce, Guantánamo, Cuba

Licenciado en Contabilidad y Finanzas, es Máster en Contabilidad (2018), se desempeña como Auditor en la Subdirección de Auditoría, Bandec Guantánamo. Colabora como profesor Asistente en la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Fue Premio Nacional de Contabilidad ¨Abel Santa María Cuadrado¨ en el 2018.

Happy Salas Fuentes, Universitu of Guantanamo

Doctor en Ciencias Contables y Financieras en el 2016, es Máster en Gestión Ambiental Mención Impacto (2012), profesor Auxiliar (2012) de la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Actualmente se desempeña como Coordinador del Programa Académico de Maestría en Contabilidad. Tiene formación de posgrado en Bélgica y México. Colabora en proyectos internacionales con Francia, Bélgica y Alemania. Es miembro de la Filial Sur-Oriental de la Academia de Ciencias de Cuba.

Judith Tomás Pérez, Bank of Credit and Commerce, Guantánamo, Cuba

Licenciada en Contabilidad y Finanzas, es Máster en Contabilidad (2018). Se desempeña como Especialista de Banca Personal y Negocios en la Sucursal 8641 Bandec Guantánamo. Colabora como profesora Asistente en la Facultad de Ciencias Económicas y Empresariales de la Universidad de Guantánamo. Fue Premio CITMA Provincial en el 2018.

References

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Published

31-03-2020

How to Cite

Zuleta Gavilanes, O. I., Salas Fuentes, H., & Tomás Pérez, J. (2020). Integration of environmental activities in the accounting system of Bandec Guantánamo branches. Cuban Magazine of Finance and Prices, 4(1), 10–31. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V4N12020_OZGyOTROS

Issue

Vol. 4 No. 1 (2020): enero - marzo

Section

Research articles

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