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Contabilidad para la sostenibilidad ambiental y social Patterns in Neighboring Areas: Colombia

Author

Listed:
  • Eutimio Mejia Soto

    (Universidad del Quindio)

  • Luis Alberto Vargas Marín

    (Universidad de Manizales)

Abstract

Tradicionalmente, la contabilidad ha sido concebida como una disciplina de carácter económico, limitada a la protección del capital de los inversionistas y como factor determinante para el cálculo de las imposiciones fiscales. La nueva contabilidad, se desarrolla como una ciencia social que evalúa la gestión de la organización en la generación y sostenibilidad de los diferentes tipos de riqueza que controla; desde esta concepción, se establece una escala de prioridades en la protección del patrimonio de las entidades, donde los intereses económicos están supeditados a los propósitos superiores de protección y de mantenimiento de la riqueza ambiental y social

Suggested Citation

  • Eutimio Mejia Soto & Luis Alberto Vargas Marín, 2012. "Contabilidad para la sostenibilidad ambiental y social Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(13), pages 48-71, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:2012:i:13:p:48-71
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    Cited by:

    1. Candy Chamorro Gonzalez & Ketty Herrera Mendoza, 2021. "Green accounting in Colombia: a case study of the mining sector," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(4), pages 6453-6465, April.

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