The environmental crisis in Medelli?n, a perspective from accounting

Abstract

Durante el an?o 2016, se declaro? alerta roja ambiental durante 40 di?as en Medelli?n, debido a las alarmantes cifras que arrojaba el SIATA, respecto a la calidad del aire del Valle de Aburra?; repitie?ndose durante la misma temporada luego de varias alertas naranjas, haciendo evidente la cri?tica situacio?n que enfrenta esta subregio?n en materia de planeacio?n y administracio?n ambiental. El presente artículo, reflexiona entorno a posibles factores que desde el punto de vista econo?mico-administrativo podri?an influir positivamente en la transformacio?n de esta dina?mica, al analizar el actual plan de desarrollo con relacio?n al tema, teniendo como base contabilidad ambiental, que ha sido objeto de estudio de la ciencia contable y en la cual todavi?a falta mucho camino por recorrer, principalmente en el caso colombiano, pero que permiten comprender esta problema?tica desde un punto de vista necesario y poco frecuente en este tema.

Palabras clave: Medelli?n, Salud, Plan de Desarrollo, Responsabilidad ambiental, Calidad del aire, Contabilidad ambiental.

ABSTRACT

During the year 2016, declared alert environmental red for 40 days in Medellin, due to the alarming figures that threw the SIATA, with respect to the quality of the air of the Valley of Aburra?; repeating itself during the same season after several warnings oranges, making evident the critical situation faced by the sub-region in the field of planning and environmental management. This article reflects environment possible factors which could positively influence the transformation of this dynamic, analyzing the current development plan in relation to the subject, based from the administrative point of view environmental accounting, which has been the subject of study of accounting science and in which still a long way to go, mainly in the Colombian case, but allowing to understand this issue from a necessary point of view and some frequent in This topic.

Keywords: Medellin, Health, Development plan, Environmental responsibility, Air quality, Environmental accounting.