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Luces y sombras en el poder constitutivo de la contabilidad""

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  • EFREN DANILO ARIZA BUENAVENTURA

Abstract

ResumenEn este documento se presenta una interpretación crítica de las perspectivas dominantes de la contabilidadambiental. Desde concepciones sociológicas, se esboza el poder constitutivo de la contabilidadpara reflejar-representar-construir" el campo de la realidad social, organizacional y del mercado.Así, se aborda el recorrido de la relación contabilidad-naturaleza desde la época feudal hastanuestros días y se presenta una reflexión en torno a posibles "luces y sombras" que tal relación hagenerado y puede potencializar para enfrentar los problemas sociales y naturales de un Desarrollode base social y comunitaria.LIGHTS & SHADOWS IN THE "CONSTITUTIVE POWEROF THE ENVIRONMENTAL ACCOUNTING"AbstractThis document offers a critical interpretation of the most dominant perspectives of environmental accounting.On the basis of sociological conceptions, the constitutive power of accounting is sketchedto "reflect-represent-construct" the fields of social, organizational and market reality. Thus, a studyof the relation accounting-nature from feudal times until the present time is made. Also, a reflectionregarding the possible "lights and shadows" generated by such a relation and that may empower itto face the social and natural problems of a Sustainable Development taking into consideration asocial and community bases is carried out."

Suggested Citation

  • Efren Danilo Ariza Buenaventura, 2007. "Luces y sombras en el poder constitutivo de la contabilidad""," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    • Handle: RePEc:col:000180:004697
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    File URL: http://www.umng.edu.co/revcieco/2007/dic.2007.XV.2/1.3Luces.pdf
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    Keywords

    contabilidad medioambiental; ecología y contabilidad; economía ambiental; desarrolloenvironmental accounting; ecology and accounting; environmental economics; sustainable;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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