CONTINGENT VALUATION OF THE PROTECTED AREAS OF THE ECUADORIAN AMAZON: ECO-ACCOUNTANT APPROACH

Abstract

The excessive use of natural resources by organizations and those who carry out economic activities in direct contact with nature causes daily natural resources to be depleted and degraded. The present investigation has like objective to explore new applications of the Accounting within the Environmental subject, and for this it has been necessary to illustrate of bio-accountable theory and methodologies of valuation of natural resources that, in this case have been applied to the most visited Protected Areas of the Ecuadorian Coast. The Contingent Valuation Method has been chosen to perform this valuation through one of its main elements: the willingness to pay, which has determined the 75% correlation of the variables studied with the willingness to pay, which influences directly in the valuation of natural resources raised by the Biocontabilidad and Environmental Accounting