Three-Dimensional Accounting Approach and its Impact on the Measurement of Business Sustainability in Piuran Production Chains. (#608)

Authors

Alburqueque Trelles, Maria Yedidia

Jurado Rosas, Adolfo Antenor

Fernandez Miranda, Marina

Zeta Vite, Adolfo

García Panta, Elberth Enrique

Leon Mantilla, Ricardo Miguel

Jiménez Chinga, Regina

Abstract

This study delves into the "Three-Dimensional Accounting Approach" and its impact on the sustainability measurement of business in Piura's productive chains. Addressing the global demand for sustainable business practices, it explores how this accounting framework offers a comprehensive evaluation of sustainable performance in Piura's business sector. The research's primary goal is to understand how the Three-Dimensional Accounting Approach enhances business sustainability measurement in Piura. It employs a rigorous methodology to identify key sustainability variables and integrate them into this accounting model, also assessing its practical applicability in Piura’s specific context. Findings indicate that this approach provides a holistic view of business sustainability in Piura, identifying critical variables for a precise evaluation of economic, social, and environmental impacts. These insights emphasize the need for advanced, locally-tailored accounting methods to foster sustainable business practices in the region, contributing significantly to business management and sustainable policy-making.