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

Carlos Larrinaga González

doi:10.33571/teuken.v8n11a1

Authors

Carlos Larrinaga González

DOI:

https://doi.org/10.33571/teuken.v8n11a1

Keywords:

social and environmental accounting, accounting research, accounting for sustainability, accounting heterodoxy

Abstract

On the evolution of Social and Environmental Accounting ResearchThe aim of this document is to characterize the evolution of social and environmental accounting research, to offer an overall vision –without being systematic or exhaustive– about this academic field. Initially, the evolution of this field of research is analyzed in the light of different theoretical perspectives, such as the normative approach, the conceptual framework and the decision- usefulness paradigm. Then, the paper discusses the application of descriptive theories to the study of corporate social and environmental reporting, including stakeholder theory, legitimacy theory and institutional theory. The text elaborates on conceptual issues to facilitate the understanding of this classification and notes the existence of more progressive approaches to drive the study of the subject.

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Author Biography

Carlos Larrinaga González

Licenciado en Ciencias Económicas y Empresariales, y Doctor en Administración de Empresas por la Universidad de Sevilla; ha sido profesor visitante en las universidades de Glasgow, St. Andrews y Northwestern; es autor de numerosas publicaciones en los campos de la Gestión y Contabilidad Social y Ambiental; miembro de comités editoriales y científicos de varias revistas especializadas en Europa y América, y es miembro de diversas organizaciones académicas internacionales, entre ellas, el Comité Ejecutivo de la European Accounting Association. Actualmente es profesor investigador Catedrático de la Universidad de Burgos (España) y asociado internacional del Centro de Investigación en Contabilidad Social y Medioambiental (CSEAR) de la Universidad de St. Andrews (Escocia).

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