Resumo

PALACIOS COPETE, Marino José  e  SUAREZ KIMURA, Elsa Beatriz. Confirmation analysis of the accounting model and environmental management in Panama’s hotel industry. Investig. adm. [online]. 2017, vol.46, n.119. ISSN 2448-7678.

The objective of the study is to explain the causal foundation of the relationship of the measurable variables and the latent factors that expose the constructs enunciated by Palacios & Suarez (2015) in the research called "Confirmatory Analysis in the Accounting Model for Environmental Management in Panama’s Hotel Industry." Therefore, the design of the study is explicative. The qualitative and quantitative methods are used. The limitation of the methodological process takes place in the application of the instrument of inquiry to the managers of the selected hotels. Nevertheless, the findings are that the ecological behavior has become a competitive factor. This leads to the conclusion that the causal element of the constructs, defined through their measurable variables and latent factors, is a consequence of the accounting model design and the environmental management, which responds to the production matrix of the economic profitability.

Palavras-chave : Stakeholders; Environmental Impact; Environmental Management; Environmental Information; Information System.

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