Procedure to integrate environmental activities into the accounting information of Cuban hospital institutions
Keywords:
environment, hospital services, financial statementsAbstract
In Cuba, the hospital service constitutes an activity with a very high social impact, however, in its daily performance it produces a number of effects that negatively impact the environment; pollutes, discharges waste, gases. This reality imposes the need to establish measures that allow the reduction of these impacts and consequently their registration in the accounting information system. The main objective of this research is to design a specific procedure for the integration of environmental activities in the accounting information system of Cuban hospital institutions that strengthens the relevant information. In the development of the research, a set of methods of theoretical and empirical level were applied, which allowed to argue epistemologically the theoretical elements related to environmental financial accounting and information systems.
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