PROCEDIMIENTO CONTABLE MEDIOAMBIENTAL EN INSTALACIONES HOTELERAS. PARTICULARIDADES EN EL GRUPO CUBANACAN

This work is done with the goal of designing an accounting procedure for registration ofenvironmental variables, as to the accounting system used today in the Cubanacan Group hotelsdo not include environmental items in the financial statements. This paper is concerned with theinterrelations between accounting and the environment, will enable important to the economicand social sphere contributions, because may be known through this the negative effects relatedto the environment in tourism and quantification also offers aspects related to the theoretical andpractical fundamentals about the presentation of a new concept in the recording and analysis ofenvironmental items in the tourism sector, defining forms of analysis of environmental items andtheir incorporation into the Financial Statements and as well as defining new concepts regardingthe discipline of Environmental Financial Accounting. They were employed theoretical, statisticaland quality of empirical methods: observation, survey and interview, which helped establish theinitial diagnostic.