LA GESTIÓN AMBIENTAL TERRITORIAL Y LA CRISIS DE LA CONTABILIDAD
TERRITORIAL ENVIRONMENTAL MANAGEMENT AND CRISIS OF ACCOUNTING

Author(s): Julián Andrés Gómez Sánchez, Duvan Emilio Ramírez Ospina
Subject(s): Geography, Regional studies
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: Territorial Environmental Management; territory; accounting; valuation; Environmental Goods and Services; environmental damage
Summary/Abstract: This paper addresses two categories of analysis defi ned as Territorial EnvironmentalManagement and its relationship with accounting as a scientific discipline,aimed at measuring, assessing and controlling environmental damage and environmentalservices and goods. The Territorial Environmental Management emerges as an emergencyin sustainable development before the need to study from the regions and territoriesthe impacts that man generates, either as a participant in a company, community orindividuality.The accounting, before the crisis of the disciplines has not known how to face theproblem of the valuation, much less the role in the fi nancial representation within theTerritorial Environmental Management. Although there are some methodologies developedto measure specifi c phenomena, consensus has not yet been reached to defi nefi nancial procedures with a global scope based on particular cases.

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