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Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo

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  • Gabriel Rueda Delgado

Abstract

Colombia transita hacia la convergencia internacional, hacia un conjunto único de prácticas de reconocido valor técnico y aceptación a nivel mundial. Sin embargo, lejos de contribuir a la solución de problemas de la estructura económica y social del país, la adopción de dichas prácticas beneficiaría solo a algunos agentes contribuyendo a mantener invisibles, las necesidades de otros grupos sociales no necesariamente vinculados al mercado. El presente documento prepone adelantar actividades de investigación de largo aliento, que, a partir de reconocer los alcances y condiciones de la contabilidad, acuda a otras disciplinas para el estudio de alternativas teóricas y aplicadas para aportar soluciones a la aguda situación social y económica por la que atraviesa el país. El documento aporta diagnósticos y plantea alternativas conceptuales y metodológicas que inviten a la comunidad contable del país a hacer aportes para comprender y explicar el papel que la contabilidad puede jugar en nuestro entorno nacional sin desconocer los procesos de globalización.

Suggested Citation

  • Gabriel Rueda Delgado, 2011. "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
    • Handle: RePEc:col:000180:011666
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    References listed on IDEAS

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    1. Pablo Archel & Javier Husillos & Carlos Larrinaga & Crawford Spence, 2009. "Social disclosure, legitimacy theory and the role of the state," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1284-1307, October.
    2. Salomón Kalmanovitz, 2007. "Colombia en las dos fases de globalización," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 9(17), pages 43-74, July-Dece.
    3. Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
    4. Larrinaga, Carlos, 1999. "Perspectivas alternativas de investigación en contabilidad: una revisión," DEE - Documentos de Trabajo. Economía de la Empresa. DB 6385, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Convergencia contable; contabilidad social; neoliberalismo; acción comunicativa; equidad; inclusión.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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