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Autor

UNA EVALUACIÓN CRÍTICA DE LA CONTABILIDAD AMBIENTAL EMPRESARIAL

Acceso Cerrado
ID Minciencias: ART-0000668060-8
Ranking: ART-ART_D

Abstract:

The debate for the relationship between accounting and environment has been not depth in our country. The present paper try to deep in this discussion that involve take into account the social, institutional and disciplinary character of accounting. Then, to treat the role of knowledge and economic disciplines in the vision of the treatment of nature is necessary. From an interdisciplinary and critical perspective of economic disciplines it is driven to evaluate the corporate environmental accounting. It is conclude that corporate environmental accounting has implied a translation of traditional technologies of corporate accounting and the legitimating of environmental non-friendly activities by discourse and produced information.

Tópico:

Accounting and Financial Management

Citaciones:

Citations: 24
24

Citaciones por año:

Altmétricas:

No hay DOI disponible para mostrar altmétricas

Información de la Fuente:

FuenteRevista Facultad de Ciencias Económicas
Cuartil año de publicaciónNo disponible
Volumen16
Issue1
Páginas197 - 216
pISSN0121-6805
ISSNNo disponible

Enlaces e Identificadores:

Scienti ID0000668060-8Minciencias IDART-0000668060-8Openalex URLhttps://openalex.org/W2169942312
Artículo de revista