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Una evaluación crítica de la contabilidad ambiental empresarial

  • FABIÁN LEONARDO QUINCHE MARTÍN

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    La discusión por la relación entre contabilidad y medio ambiente ha sido poco abordada en nuestropaís. El presente artículo pretende profundizar en esta discusión que implica tener en cuenta elcarácter social, institucional y disciplinar de la contabilidad. Por esta razón, es necesario abordar elpapel del conocimiento y de las disciplinas económicas en la visión y tratamiento de la naturaleza.Se parte de una visión interdisciplinar y crítica de las disciplinas económicas, para llegar a la evaluaciónde lo que ha sido la contabilidad ambiental empresarial. Se concluye que ella ha llevado ala traducción de las tecnologías tradicionales de la contabilidad empresarial y a la legitimación deactividades no ambientalmente amigables a través del discurso y de la información producida.

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    File URL: http://www.scielo.org.co/pdf/rfce/v16n1/v16n1a14.pdf
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    Article provided by UNIVERSIDAD MILITAR NUEVA GRANADA in its journal REVISTA FACULTAD DE CIENCIAS ECONÓMICAS.

    Volume (Year): (2008)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:col:000180:010409
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    1. Lehman, Glen, 1999. "Disclosing new worlds: a role for social and environmental accounting and auditing," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 217-241, April.
    2. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    3. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
    4. Sue Llewellyn, 2007. "Case studies and differentiated realities," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(1), pages 53-68, April.
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