Resumen

ALVAREZ, Romer; URBINA, Luisa; GUERRERO, Francisco  y  CASTRO, Josefa. Accounting for environmental management in exercise of the public accountant profession in the State of Zulia. Revista de Ciencias Sociales [online]. 2009, vol.15, n.3, pp.499-508. ISSN 1315-9518.

Nowadays, it is appropriate to analyze the implementation of environmental management in public accounting practice to diagnose the situation existing between them, motivated by the environmental problems that society suffers. Environmental accounting is responsible for quantifying and reporting all environmental aspects of the company. The job of the public accountant is to examine and audit accounting records, books and financial statements. Methodology involved collecting documentary information related to financial statements for analysis and contrast with the theoretical and legal basis as well as surveys of active registered public accountants in the respective professional association in the Maracaibo Municipality of the State of Zulia. Although there are some regulations implemented by the Venezuelan State for the profession of accountant in environmental matters, certain weaknesses are evidenced by the public accountants and the companies, analyzed through their financial statements, in treating the facts of environmental impact provoked by economic activity, causing a divorce between the public accountant, the company, environmental management and social responsibility for the environment.

Palabras clave : Environmental management accounting; public accountant practice; international accounting standards; environmental liabilities; environmental costs.