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Una evaluación crítica de la contabilidad ambiental empresarial

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  • FABIÁN LEONARDO QUINCHE MARTÍN

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Abstract

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.

Suggested Citation

  • Fabián Leonardo Quinche Martín, 2008. "Una evaluación crítica de la contabilidad ambiental empresarial," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, June.
  • Handle: RePEc:col:000180:010409
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    References listed on IDEAS

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    1. Sue Llewellyn, 2007. "Case studies and differentiated realities," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(1), pages 53-68, March.
    2. 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.
    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. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Naturaleza; Conocimiento; Contabilidad Ambiental; Disciplinas Económicas.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

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