ENVIRONMENTAL MANAGEMENT ACCOUNTING IN CONSTRUCTION COMPANIES. IMPACT AND EFFECTS OF USE

Financial accounting in business organizations has been influenced in recent times by the presence of environmental management, in that sense, this science book seeks to shed economic and financial results of the same, to support decision making and objective information basing their results timely achieve collective benefits. For this reason, companies focus on carrying out accounting records to enable the measurement and assessment of operations concerning the ecosystem, leading to accordingly attached to accounting rules and regulations established for that purpose. Thus, the investigation aims to determine the impact of the use of environmental management accounting in the construction industry. Methodologically, the research was descriptive type of field, experimental design is not transactional. The population consisted of 15 public accountants who work in construction companies registered with the Association of Merchants and Industrialists Valera (ACOINVA) in Trujillo. The data collection technique was a questionnaire consisting of eight item Lickert type sale with responses, and five alternative answers items alleged by the theory. For the validity of the trial used five experts. The reliability was performed under the coefficient of stability in which case the equivalence ratio of 0.93 was obtained for 93% reliability. In conclusion, these organizations to green accounting records, are influenced by positive economic effects, having identified items of environmental planning can be developed for the proper development and utilization of resources, which work for the profit-making for the organization and contribute to the resolution of problems in the environment.