Teuken Bidikay - Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad

Vol. 8 Núm. 11 (2017): Uruguay
Artículos

En torno a la evolución de la investigación en contabilidad social y medioambiental

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  • Carlos Larrinaga González
Carlos Larrinaga González
Biografía
DOI: https://doi.org/10.33571/teuken.v8n11a1

Publicado 2018-05-03

Palabras clave

  • contabilidad social y ambiental,
  • investigación contable,
  • contabilidad para la sostenibilidad,
  • heterodoxia contable

Cómo citar

Larrinaga González, C. (2018). En torno a la evolución de la investigación en contabilidad social y medioambiental. Teuken Bidikay - Revista Latinoamericana De Investigación En Organizaciones, Ambiente Y Sociedad, 8(11), 21–38. https://doi.org/10.33571/teuken.v8n11a1
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Resumen

La intención de este documento es caracterizar la evolución de la investigación en contabilidad social y medioambiental, para ofrecer una visión de conjunto –sin ser sistemática ni exhaustiva– sobre este campo académico. Inicialmente se analiza la evolución de este campo de investigación a la luz de diferentes perspectivas teóricas, como el enfoque normativo, el marco conceptual y el paradigma de la utilidad para la toma de decisiones. Luego se exponen las teorías descriptivas aplicadas al reporte de información social y medioambiental de las empresas desde los enfoques de la teoría de los grupos de interés, la teoría de la legitimidad y la teoría institucional. El texto hace precisiones conceptuales que favorecen la comprensión de esta clasificación y advierte las posibilidades de otros enfoques más progresistas para guiar el estudio de la temática.
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Citas

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