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

Efren Danilo Ariza Buenaventura ()

Revista Facultad de Ciencias Económicas, 2007

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."

Keywords: contabilidad medioambiental; ecología y contabilidad; economía ambiental; desarrolloenvironmental accounting; ecology and accounting; environmental economics; sustainable (search for similar items in EconPapers)
JEL-codes: M M49 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:col:000180:004697

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