Em torno a evoluçao da pesquisa em Contabilidade Social e Ambiental
DOI:
https://doi.org/10.33571/teuken.v8n11a1Palavras-chave:
contabilidade social e ambiental, pesquisa contábil, contabilidade pela sustentabilidade, heterodoxia contábilResumo
A intenção deste documento é caracterizar a evolução da pesquisa em contabilidade social e ambiental, para oferecer uma visão geral -sem ser sistemática ou exaustiva- sobre esse campo acadêmico. Inicialmente, a evolução deste campo de pesquisa é analisada à luz de diferentes perspectivas teóricas, como a abordagem normativa, a estrutura conceitual e o paradigma de utilidade para a tomada de decisões. Em seguida, as teorias descritivas aplicadas ao relatório de informações sociais e ambientais das empresas são expostas das abordagens da teoria dos grupos de interesse, a teoria da legitimidade e a teoria institucional. O texto faz precisões conceituais que favorecem a compreensão desta classificação e avisa as possibilidades de outras abordagens mais progressivas para orientar o estudo do assunto.Métricas do artigo
Resumo: 1362 PDF (Español (España)): 1078Métricas PlumX
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