La biocontabilidad: disciplina para la cuantificación de la riqueza ambiental

Abstract

Bio-accounting is a new discipline derived from general accounting that commits scientific knowledge to the integral development of nature and the solution of the problems of planet earth in which various species coexist, being the human species the one with critical capacity, prosecution, valuation and responsible for their actions and consequences. The objective of the study was to evaluate the theoretical and applied foundations that develop bio-accounting as a discipline for environmental valuation. The type of study is of a qualitative approach, descriptive scope, revision, and non-experimental design. The technique is documentary derived from the collection and analysis of scientific articles stored in scientific databases. As a result, twenty (100%) scientific articles were reviewed and the premises for applying bio-accounting were analyzed, this includes the assets and liabilities of environmental wealth. It is concluded that bio-accounting contributes to the protection of environmental wealth, presenting the information in non-monetary units of measurement effectively, according to the type of wealth accounted for to ensure the environmental sustainability of Panama.