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

Autores/as

  • Carlos Larrinaga González

DOI:

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

Palabras clave:

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

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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Biografía del autor/a

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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Publicado

2018-05-03

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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