La economía ecológica y el poder constitutivo de la contabilidad en contra de la cosificación y la economización del mundo, contradicciones e invisibilidades del paradigma neoclásico

Jennifer Lorena Gómez Contreras

Econógrafos, Escuela de Economía from Universidad Nacional de Colombia, FCE, CID

Abstract: This paper will involves the question: What parameters, concepts and guidelines should be bear in mind in the accounts in order to include measurement and environmental assessments in accounting information, under an alternative vision to that of capital accumulation?. To do it, we submit some of the gaps of the present theoretical framework in conventional economics relevant to the treatment of environmental and how in response to these proposals, have appeared ecological alternative approaches, among which stands out ecological economics. This document is divided into three parts: the first presents some of the criticisms that have been made to the actual dominant neoclassical model. In the second, we talk about environmental economics and ecological economics, showing the shortcomings of the first and highlighting the benefits of the latter. And finally, we speak about the constitutive power of accounting and the various developments in the environmental field, both those that are framed on the optic predominantly and those from alternative approaches. As conclusion of the text we found that is imperative the adoption by the accounting of the parameters, concepts and guidelines specific to ecological economics, which represent a valuable progress, both economic thinking or accounting thinking, because it is configured in a social and ecological view of the environmental accounting.

Keywords: environmental dilemma; environmental economy; ecological economics; environmental accounting; constitutive power of accounting (search for similar items in EconPapers)
JEL-codes: Q56 Q57 (search for similar items in EconPapers)
Pages: 22
Date: 2011-01
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Persistent link: https://EconPapers.repec.org/RePEc:col:000176:022770

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