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espanolEn este estudio, se realiza un analisis confirmatorio de los resultados del analisis factorial efectuado en la investigacion denominada “Modelo Contable para la Gestion Ambiental en la Industria Hotelera de Panama”. Para sustentar los resultados expresados en los factores o variables, latente del examen confirmatorio, se reviso literatura que permite conocer como evoluciona la contabilidad en el ambito de comunicar informacion valorativa para la toma de decisiones dentro de las organizaciones. De igual forma, literatura que manifiesta el actuar de la gestion ambiental y como la industria hotelera aporta las emisiones de dioxidos de carbono. Dentro del contexto del apartado anterior, se establece un proceso metodologico para analizar los datos, las variables medibles y sus factores, repartidos en cuatro constructos que se identifican como: contabilidad, gestion ambiental, impacto ambiental e informacion contable. Para concluir, basados en los criterios teoricos y el analisis confirmatorio realizado a los resultados del estudio “Modelo contable para la gestion ambiental en la industria hotelera de Panama”, lleva a la anotacion que, en las variables medibles de los constructos se manifiesta una relacion causal, la cual conduce a explicar cada uno a traves de dos variables latentes, excepto el constructo gestion ambiental, que se expone con un factor. EnglishIn this study, a confirmatory analysis of the results of factor analysis in the research called "Model Accounting for Environmental Management in the Hospitality Industry of Panama" is performed. To support the results expressed in the factors or latent variables of the confirmatory test, literature that let us know how is the develops of the accounting in the field of communicating valorative information for decisionmaking within organizations was reviewed. In the same way literature that manifest the act of environmental management and how the hotel industry provides the carbon dioxide emissions. Within the context of the previous section, a methodology for data analysis process, measurable variables and factors, divided into four constructs that are identified as Accounting, environmental management, environmental impact and accounting information. To conclude that according to the theoretical criteria and confirmatory analysis executed to the results of the "accounting model for environmental management in the hotel industry in Panama", carried the notation that measurable variables of constructs a causal relationship is manifests, leading to explain to everyone through two latent variables except construct environmental management, which is exposed to a factor.

Análisis Confirmatorio del Modelo Contable y la Gestión Ambiental en la Industria Hotelera de Panamá​

Análisis Confirmatorio del Modelo Contable y la Gestión Ambiental en la Industria Hotelera de Panamá