Green Technologies in Accounting Practices: A Chilean Perspective

Abstract

This paper examines the role of green technologies in reshaping accounting practices within Chilean firms. It highlights how environmental concerns are influencing accounting methods and reporting standards. Through a survey of 150 companies, the study finds a positive correlation between the adoption of green technologies and improved financial performance. The research identifies specific green practices, such as carbon accounting and sustainability reporting, that are increasingly being integrated into management accounting systems. The findings suggest that firms adopting these practices not only comply with regulatory requirements but also enhance their reputation and stakeholder engagement. This study provides a framework for organizations to implement green accounting practices effectively, contributing to the ongoing discourse on sustainability in management accounting.