The essential role of environmental accounting in Colombia in the face of the public accountant profession

Abstract

The objective of this article is to analyze the essential role of environmental accounting in Colombia, in relation to the public accounting profession, due to the environmental crisis caused by the dynamics of globalization. In this way, it is based on some definitions of environmental accounting as a discipline that is in charge of recording the impacts generated on the environment. The methodology developed a qualitative approach, where a descriptive analysis is carried out, to present the practice of the accounting profession with a differentiating value, when facing the conservation of the environment through environmental accounting. As a result, it was evidenced the boom of environmental accounting in the professionals of Public Accounting, which is a social discipline that seeks to fulfill the mission of being a guarantor of the socio-environmental heritage, shaping opportunities for green jobs with the purpose of contributing to the accounting exercise to a social, economic and environmental balance. Keywords: Environmental Accounting, accounting exercise, legislation, sustainability.