{"id":{"repo_id":"burgos","oai_identifier":"oai:riubu.ubu.es:10259/92"},"canonical_url":"https://search.dev.ndltd.org/etd/burgos/oai:riubu.ubu.es:10259/92","repository":{"repo_id":"burgos","name":"Universidad de Burgos","base_url":"https://riubu.ubu.es/oai/request"},"display":{"title":"La relación entre las prácticas contables y el medio ambiente","abstract":"A través del análisis de un estudio de caso se pone de manifiesto que la contabilidad no es neutral en la relación entre la empresa y la sociedad y el medio ambiente. El estudio también revela que la contabilidad tiene amplios orígenes sociales e institucionales, por lo que estudiarla fuera de contexto puede considerarse un error. Finalmente, hemos observado que la contabilidad medioambiental surge en contextos de debilidad ante la negociación de la empresa con el entorno, y en menor medida como una herramienta inductiva del cambio organizativo. _______________________ This case study reveals that accounting practices are not neutral in the interplay between organizations, society and the natural environment. This study explains the importance of studying accounting practices in its social and institutional context. Environmental accounting practices emerge in a setting characterized by the weak position of the organization and the need to negotiate with the environment. Conversely, this thesis rejects the notion that environmental accounting practices are an element of a process of organizational change.","abstract_html":"A través del análisis de un estudio de caso se pone de manifiesto que la contabilidad no es neutral en la relación entre la empresa y la sociedad y el medio ambiente. El estudio también revela que la contabilidad tiene amplios orígenes sociales e institucionales, por lo que estudiarla fuera de contexto puede considerarse un error. Finalmente, hemos observado que la contabilidad medioambiental surge en contextos de debilidad ante la negociación de la empresa con el entorno, y en menor medida como una herramienta inductiva del cambio organizativo. _______________________ This case study reveals that accounting practices are not neutral in the interplay between organizations, society and the natural environment. This study explains the importance of studying accounting practices in its social and institutional context. Environmental accounting practices emerge in a setting characterized by the weak position of the organization and the need to negotiate with the environment. Conversely, this thesis rejects the notion that environmental accounting practices are an element of a process of organizational change.","abstract_has_math":false,"creators":["Larrinaga González, Carlos"],"institution":null,"degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Carrasco Fenech, Francisco"],"committee_chairs":[],"committee_members":[],"year":1995,"date_issued":"1995","date_published":"1995","updated_at":"2026-07-24T01:26:48Z","subjects":["Contabilidad medioambiental","Estudio de caso","Perspectiva interdisciplinar","Empresa eléctrica","España","Environmental accounting","Case study","Interdisciplinary perspectives","Electric ulitity","Spain"],"languages":["spa"],"rights":["Attribution-NonCommercial-NoDerivs 3.0 Unported"],"rights_urls":["http://creativecommons.org/licenses/by-nc-nd/3.0/es/"],"identifier_entries":[{"key":"dc:identifier.doi","label":"DOI","values":["10.36443/10259/92"],"render_values":[{"text":"10.36443/10259/92","href":"https://doi.org/10.36443/10259/92","code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/10259/92","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Carrasco Fenech, Francisco"]},{"key":"dc:contributor.other","label":"Dc Contributor Other","values":["Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera"]},{"key":"dc:creator","label":"Author","values":["Larrinaga González, Carlos"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2010-01-18T12:01:59Z","2014-07-28T16:21:33Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2010-01-18T12:01:59Z","2014-07-28T16:21:33Z"]},{"key":"dc:date.issued","label":"Date","values":["1995"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/doctoralThesis"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Contabilidad medioambiental","Estudio de caso","Perspectiva interdisciplinar","Empresa eléctrica","España","Environmental accounting","Case study","Interdisciplinary perspectives","Electric ulitity","Spain"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["spa"]},{"key":"dc:rights","label":"Dc Rights","values":["Attribution-NonCommercial-NoDerivs 3.0 Unported"]},{"key":"dc:rights.uri","label":"Rights URI","values":["http://creativecommons.org/licenses/by-nc-nd/3.0/es/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.doi","label":"DOI","values":["10.36443/10259/92"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/10259/92"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["A través del análisis de un estudio de caso se pone de manifiesto que la contabilidad no es neutral en la relación entre la empresa y la sociedad y el medio ambiente. El estudio también revela que la contabilidad tiene amplios orígenes sociales e institucionales, por lo que estudiarla fuera de contexto puede considerarse un error. Finalmente, hemos observado que la contabilidad medioambiental surge en contextos de debilidad ante la negociación de la empresa con el entorno, y en menor medida como una herramienta inductiva del cambio organizativo. _______________________ This case study reveals that accounting practices are not neutral in the interplay between organizations, society and the natural environment. This study explains the importance of studying accounting practices in its social and institutional context. Environmental accounting practices emerge in a setting characterized by the weak position of the organization and the need to negotiate with the environment. Conversely, this thesis rejects the notion that environmental accounting practices are an element of a process of organizational change."]},{"key":"dc:format.mimetype","label":"Dc Format Mimetype","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["La relación entre las prácticas contables y el medio ambiente"]}]}],"canonical_facts":{"dc:contributor.advisor":["Carrasco Fenech, Francisco"],"dc:contributor.other":["Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera"],"dc:creator":["Larrinaga González, Carlos"],"dc:date.accessioned":["2010-01-18T12:01:59Z","2014-07-28T16:21:33Z"],"dc:date.available":["2010-01-18T12:01:59Z","2014-07-28T16:21:33Z"],"dc:date.issued":["1995"],"dc:description.abstract":["A través del análisis de un estudio de caso se pone de manifiesto que la contabilidad no es neutral en la relación entre la empresa y la sociedad y el medio ambiente. El estudio también revela que la contabilidad tiene amplios orígenes sociales e institucionales, por lo que estudiarla fuera de contexto puede considerarse un error. Finalmente, hemos observado que la contabilidad medioambiental surge en contextos de debilidad ante la negociación de la empresa con el entorno, y en menor medida como una herramienta inductiva del cambio organizativo. _______________________ This case study reveals that accounting practices are not neutral in the interplay between organizations, society and the natural environment. This study explains the importance of studying accounting practices in its social and institutional context. Environmental accounting practices emerge in a setting characterized by the weak position of the organization and the need to negotiate with the environment. Conversely, this thesis rejects the notion that environmental accounting practices are an element of a process of organizational change."],"dc:format.mimetype":["application/pdf"],"dc:identifier.doi":["10.36443/10259/92"],"dc:identifier.uri":["http://hdl.handle.net/10259/92"],"dc:language.iso":["spa"],"dc:rights":["Attribution-NonCommercial-NoDerivs 3.0 Unported"],"dc:rights.uri":["http://creativecommons.org/licenses/by-nc-nd/3.0/es/"],"dc:subject":["Contabilidad medioambiental","Estudio de caso","Perspectiva interdisciplinar","Empresa eléctrica","España","Environmental accounting","Case study","Interdisciplinary perspectives","Electric ulitity","Spain"],"dc:title":["La relación entre las prácticas contables y el medio ambiente"],"dc:type":["info:eu-repo/semantics/doctoralThesis"]},"updated_at":"2026-07-24T01:26:48Z"}