Environmental Accounting: Focus publications in Colombia (2009-2012)

Authors

  • Eutimio Mejía Soto Universidad del Quindío. Colombia
  • Ciro Alfonso Serna Mendoza Universidad Pedagógica y Tecnológica de Colombia

DOI:

https://doi.org/10.5377/reice.v4i7.2821

Keywords:

Environment, Accounting, control, ecology, sustainability

Abstract

The traditional accounting focused to the economic issues determined by the market is enough to account the impacts of the organization management about the environmental and social wealth. The study of Colombian scientific publications (2009-2012) reflects the alternative investigations tendency in accounting, to develop complementary accounting models from the financial, that wide and improve the information that entities present as assessment of the integral management of them. The analyzed documents have huge coincidences to diagnose the crisis that the market model of economy has generated in socio-environmental systems, just as they point out the necessity to redirect accounting in its theoretical component and apply it to new forms of capturing, processing and presenting accounting information in which there is included the variable nature and society. The analyzed documents anticipate models and accounting systems consistent with the planetary purposes of a generalized sustainable development, which will overcome the monetary valuation, the double entry, the acknowledgement of only economic events and the exclusive presentation of financial statements, all of that to start with an accounting with a wider acting range in which there is included not only economy but also the social and environmental dimensions.

Downloads

Download data is not yet available.

Author Biographies

Eutimio Mejía Soto, Universidad del Quindío. Colombia

Doctorando en Desarrollo Sostenible y Magister en Desarrollo Sostenible y Medio Ambiente de la Universidad de Manizales. Especialista en Gerencia Social de la Universidad de Antioquia. Contador Público y Filósofo de la Universidad del Quindío. Docente-investigador integrante del Grupo de investigación en Contaduría Universidad del Quindío. eutimiomejia@uniquindio.edu.co. Armenia. Quindío. Colombia

Ciro Alfonso Serna Mendoza, Universidad Pedagógica y Tecnológica de Colombia

Doctor en Ciencias Pedagógicas Universidad de la Habana. Post-doctor Instituto Politécnico Nacional de México. Magister en Desarrollo Social y Desarrollo Educativo Universidad Pedagógica Nacional. Especialista en Población y Desarrollo Sostenible Universidad de Chile. Economista Universidad Pedagógica y Tecnológica de Colombia. Director Doctorado en Desarrollo Sostenible Colombia

Published

12-09-2016

How to Cite

Mejía Soto, E., & Serna Mendoza, C. A. (2016). Environmental Accounting: Focus publications in Colombia (2009-2012). REICE: Revista Electrónica De Investigación En Ciencias Económicas, 4(7), 74–104. https://doi.org/10.5377/reice.v4i7.2821

Issue

Section

Artículos de Investigación

Similar Articles

1 2 3 4 5 6 7 > >> 

You may also start an advanced similarity search for this article.