ENVIRONMENTAL ACCOUNTING AND ITS CONTRIBUTION TO SUSTAINABLE DEVELOPMENT IN THE TOURISM SECTOR OF RIOHACHA

Abstract

The purpose of this research is to analyze environmental accounting and its contribution to sustainable development in the tourism sector of Riohacha, to demonstrate its importance and to manage its application in the tourism sector of the Municipality of Riohacha. To achieve this, the descriptive, experimental and field transactional approach was used, where the self-administrative survey was used as an instrument to collect data. As a result, it was possible to evaluate the importance that the Guajira entrepreneurs attribute to the management of environmental accounting in order to improve sustainable development in the capital of the department of La Guajira. The results obtained allow us to conclude that the businessmen are fully aware of the positive impact that the implementation of environmental accounting has on the environment and the sustainable development of the district. Furthermore, it allows for the recognition of the social responsibility that the district's organizations have with the environment.