<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422015000300535</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2015.05.008</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Deconstruyendo el resultado contable convencional para diseñar un resultado contable ambiental]]></article-title>
<article-title xml:lang="en"><![CDATA[Deconstructing the conventional accounting result to design an environmental accounting result]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Déniz Mayor]]></surname>
<given-names><![CDATA[José Juan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Verona Martel]]></surname>
<given-names><![CDATA[María Concepción]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Las Palmas de Gran Canaria Campus de Tafira ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>ES</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<volume>60</volume>
<numero>3</numero>
<fpage>535</fpage>
<lpage>555</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422015000300535&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422015000300535&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422015000300535&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[En el presente trabajo se discute la dificultad de delimitar con precisión los flujos de gastos e ingresos relacionados con la gestión ambiental corporativa, utilizando como hilo argumental el diseño de un modelo algebraico de resultado contable que haga visible las partidas más significativas en esta materia. Las principales conclusiones se centran en la necesidad de vincular los gastos e ingresos ambientales a objetivos específicos a fin de poder evaluar el desempeño ambiental de la empresa y el riesgo de adoptar decisiones ambientalmente ineficientes para mejorar la imagen pública gracias a este estado contable. Entre las principales limitaciones del modelo propuesto se encuentran el problema de la vinculación homogeneizada de las magnitudes contables a los objetivos de protección ambiental y la exclusión de las externalidades ambientales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[In this paper, the difficulty of accurately defining the flows of expenses and income related to corporate environmental management, using as storyline the design of an algebraic model of accounting result to make visible the most significant items in this area, is discussed. The main conclusions are centred in the need to link environmental protection expenditures and environmental revenues to specific goals in order to assess the company environmental performance and the risk of taking environmentally inefficient decisions to improve the public image thanks to this statement. The main limitations of the proposed model are the problem of linking accounting homogenized variables to environmental protection goals and the exclusion of environmental externalities.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Ingresos ambientales]]></kwd>
<kwd lng="es"><![CDATA[Gastos ambientales]]></kwd>
<kwd lng="es"><![CDATA[Modelo algebraico]]></kwd>
<kwd lng="es"><![CDATA[Resultado contable ambiental]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad ambiental]]></kwd>
<kwd lng="en"><![CDATA[Environmental income]]></kwd>
<kwd lng="en"><![CDATA[Environmental expenses]]></kwd>
<kwd lng="en"><![CDATA[Algebraic model]]></kwd>
<kwd lng="en"><![CDATA[Environmental income result]]></kwd>
<kwd lng="en"><![CDATA[Environmental accounting]]></kwd>
</kwd-group>
</article-meta>
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