Diagnosis of the accounting information system in banking institutions from an environmental perspective through the theory of restrictions
Keywords:
diagnosis, accounting system, information, banks, environmentAbstract
In Cuba, Financial Institutions constitute one of the main catalysts for the country's development, which are not exempt from the international reality related to the progressive deterioration of environmental conditions, and have seen the need to incorporate the environmental dimension in their different processes, including accounting. The main objective of the research presented is to diagnose the accounting information system in the Provincial Directorate of the Bank of Credit and Commerce of Guantánamo from an environmental perspective to strengthen the information system. To do this, a set of techniques were applied that made it possible to identify the main weaknesses that prevail in the accounting process of the banking institution from an environmental perspective and the level of knowledge on the subject.
References
Cuba. Ministerio de Finanzas y Precios. Resolución No. 925 de 2018. Norma Específica de Contabilidad No. 11 “Contabilidad Medioambiental” (NEC No. 11). Gaceta Oficial.
Cuba. Ministerio de Finanzas y Precios. Resolución No. 935 de 2018. Norma Específica de Contabilidad No. 12 “Contabilidad de Gestión” (NEC No. 12). Gaceta Oficial.
Cuba. Partido Comunista de Cuba. (2016). Lineamientos de la Política Económica y Social del Partido y la Revolución para el periodo 2016-2021aprobados en el 7mo Congreso del Partido y la Asamblea Nacional. La Habana: Editora Política.
Isaac, G. C. L. y Rodríguez, C. R. (2012). Manual de Gestión Ambiental Organizacional, Ediciones del Consejo Directivo, Colección: Biblioteca Universitaria, (1). Universidad Politécnica Territorial Andrés Eloy Blanco. Venezuela. ISBN: 978-980-7357-02-9.
Martínez, P. V. A y Gómez, V. M. (2015). La Contabilidad y los conflictos ambientales en el Sistema Financiero: estudio de caso en el sector bancario argentino. Cuad. Contab. / Bogotá, Colombia, 16 (41): 281 -306.
Salas Fuente, H. (2016). Índices ponderados de ecoeficiencia y ecoeficacia desde la Contabilidad de Dirección Estratégica Medioambiental. (Tesis Doctoral). Universidad de Camagüey.
Salas, F. H. y Zequeira, Á. M. E. (2016). Procedimiento para el diseño de índices ponderados de ecoeficiencia y ecoeficacia empresarial. Revista electrónica “Observatorio de la Economía Latinoamericana”, (ISSN 1696-8352).
Salas, F. H.; Zuleta, G. O. I. y Thomas, P. J. (2020). Reconocimiento de las actividades ambientales en el sistema de información contable en las sucursales del Bandec Guantánamo. Revista Cubana de Ciencias Económicas EKOTEMAS, Vol. 6 No. 1 enero-junio 2020.
Scavone, G. M. (2013). Aportes de nuevos modelos contables de la contabilidad social y ambiental a la teoría general contable. XXX Conferencia Interamericana de Contabilidad, Uruguay.
Thomas, P. J.; Salas, F. H. y Zequeira, Á. M. E. (2017). Evaluación de la ecoeficiencia en instituciones bancarias cubana. Revista electrónica “Revista Caribeña de las Ciencias Sociales”, (ISSN: 2254-7630).
Torres, R. A. D. y Cuevas, Z. I. Y. (201 2). Propuesta del tratamiento contable de las ecoeficiencias. Revista del Instituto Internacional de Costos, ISSN1 646-6896. Edición Especial XII Congreso.
Villamizar, T. E. M. (2015). Reconocimiento de los principales impactos ambientales del sector bancario en Colombia como resultado de su operatividad. Seminario de investigación de la Especialización en planeación ambiental y manejo integral de los recursos naturales. Universidad Militar Nueva Granada, Bogotá, Colombia.
Zuleta, G. O. I; Salas, F. H. y Tomas, P. J. (2020). Integración de las actividades ambientales en el sistema contable de las sucursales del Bandec Guantánamo. Revista Cubana de Finanzas y Precios, 4 (1), 10-31.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Sending a contribution to the Cuban Magazine of Finance and Prices (RCFP) implies a non-exclusive assignment of rights, which includes: Reproduce the Article in whole or in part and communicate the Article to the public in print or electronic format, combined or not with the works of third parties, such as by making the Article available to the public via the Internet or any other network, as part of a database, with on-line or off-line access, for use by third parties; Translate the Article into other languages and release the translation to the public; Create adaptations, summaries, or excerpts of the Article and other derivative works thereof, and exercise all of your rights in such adaptations, summaries, excerpts, and derivative works; Include the Article, either in its translated, adapted or summarized version, totally or partially, in a computerized database and make it available to third parties; Include the Article, totally or partially, either in its translated, adapted or summarized version, in a selection or compilation of texts; Rent or lend the Item to third parties; Reproduce the Article by means of reprography, without prejudice to legal limitations.
The Author of articles published in the Cuban Magazine of Finance and Prices (RCFP) may exercise the following rights:
- Reproduce the Article, totally or partially, and disseminate its content or make it available to the public, in printed or electronic format, as part of a teaching content or as a compilation, for use in the academic or research field in the institution to the one to which the Author belongs or in those institutions to which he belongs.
- Publish the Article on the Internet or authorize the Author's institution (or any other appropriate organization) to do the same, immediately from the date of publication of the Article in the journal: within the institution's closed network (p. eg, the intranet); or in publicly accessible institutional repositories or centrally organized repositories, provided that a link to the Article is included on the journal's website.
- Grant to the Author's own institution (or any other appropriate organization) the authorization to reproduce the Article in order to prevent its deterioration or, if the original is in an obsolete format or the technology to use it is not available, in order to ensure that the Article remains available for teaching or research purposes;
- Present the Article at a meeting or conference, and distribute copies of the Article to those attending the event.
- Grant end users at the Author's own institution (or any other appropriate organization) permission to copy, use, transmit, and publicly perform the work and to create and distribute derivative works.
