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Contabilidad y control ambiental Patterns in Neighboring Areas Colombia

Author

Listed:
  • Rafael Franco Ruiz

    (Universidad libre, Bogotá)

Abstract

"Durante la mayor parte de la historia humana la problemática ambiental ha sido ignorada a partir de la consideración de unos recursos naturales infinitos. En la economía clásica el problema es abordado por primera vez por el economista Thomas Robert Malthus, pero sus planteamientos sólo alcanzaron censuras sociales y con posterioridad el asunto se olvidó hasta el siglo XX, cuando resurgen las preocupaciones desde la economía y las ciencias sociales. En la contabilidad y en el control la historia es más joven, los primeros documentos se remontan a la década de 1960, aunque existen antecedentes sobre valor y precio de estos recursos desde 1931. El asunto se ha manejado, especialmente, como un problema macro-económico sin interés ni desarrollos microeconómicos, donde sólo emerge su estudio en la década de 1980. La temática es iniciática, pero se fundamenta en resultados de investigación y prácticas profesionales y se constituye en un indicador de caminos de progreso del conocimiento que dinamice la innovación tecnológica en el campo."

Suggested Citation

  • Rafael Franco Ruiz, 2009. "Contabilidad y control ambiental Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(10), pages 33-58, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2009:i:10:p:33-58
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1203/1278
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    More about this item

    Keywords

    Contabilidad; ambiente; control; ecosistema; ecología; recursos naturales; informes ambientales;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

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