<?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>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882020000200065</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v0i14.83</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La contabilidad socio ambiental, una respuesta proactiva]]></article-title>
<article-title xml:lang="en"><![CDATA[Socio-environmental accounting, a proactive response]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rosa Leal]]></surname>
<given-names><![CDATA[María Eugenia De la]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ballesteros Grijalva]]></surname>
<given-names><![CDATA[Mónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gastélum Castro]]></surname>
<given-names><![CDATA[Ismael Mario]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Sonora Departamento de Contabilidad ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Sonora Departamento de Contabilidad ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Sonora Departamento de Contabilidad ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2020</year>
</pub-date>
<volume>5</volume>
<numero>14</numero>
<fpage>65</fpage>
<lpage>81</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882020000200065&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882020000200065&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882020000200065&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La sustentabilidad y la responsabilidad social, han alimentado un comportamiento ético y de valores sociales en las organizaciones económicas, promoviendo el ejercicio de un desarrollo comprometido, sustentable y competitivo. Esta hipótesis conceptual, debe ser estudiada desde distintas aristas, entre ellas a las herramientas de la gobernanza, que permiten planear y tomara decisiones de gestión en las organizaciones. En este trabajo, a partir de un modelo de estudio compuesto por cuatro variables: riesgo, compromiso, conocimiento contable y enfoque ecológico se revisa la percepción y reconocimiento de aspectos socio ambientales en la operación, para implementar un sistema contable socio ambiental de forma proactiva. El marco de estudio fue la teoría institucional, como una forma de entender los cambios culturales en las organizaciones, el estudio se aplicó entre profesionistas contables del estado de Sonora y Sinaloa, México, aplicando un análisis descriptivo y de correlación. Los resultados eliminaron a la variable de conocimiento contable de la génesis del sistema contable socio ambiental, confirmando a las variables de riesgo, compromiso y enfoque ecológico como claves para el sistema.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Sustainability and social responsibility have fueled ethical and social value behavior in economic organizations, promoting the exercise of committed, sustainable and competitive development. This conceptual hypothesis should be studied from different edges, including governance tools, which allow management decisions to be planned and made in organizations. In this work, from a study model composed of four variables: risk, commitment, accounting knowledge and ecological approach, the perception and recognition of socio-environmental aspects in the operation is reviewed, to implement an environmental socio- accounting system proactively. The framework of study was institutional theory, as a way of understanding cultural changes in organizations, the study was applied between accounting professionals from the state of Sonora and Sinaloa, Mexico, applying a descriptive and correlation analysis. The results eliminated the accounting knowledge variable of the genesis of the socio-environmental accounting system, confirming the risk, commitment and ecological approach variables as key to the system.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[contabilidad]]></kwd>
<kwd lng="es"><![CDATA[ecologismo]]></kwd>
<kwd lng="es"><![CDATA[corporativo]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[Q6. Desarrollo y medio ambiente; Contabilidad]]></kwd>
<kwd lng="en"><![CDATA[accounting]]></kwd>
<kwd lng="en"><![CDATA[environmentalism]]></kwd>
<kwd lng="en"><![CDATA[corporate]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
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