Contabilidad Socio-Ambiental: Una Integración Conceptual para la Sustentabilidad de las Organizaciones Económicas

Abstract

It is interpreted that economic, financial, social and environmental accounting information, methodical and systematic, with independent professional evaluation, is increasingly necessary and required to know and manage organizational sustainabiliy. In Argentina, a total of 87 sustainability reports were published in 2014, reflecting an increase of 19% compared to 2013.
Different studies carried out by the research team have shown that for the preparation and issuance of sustainability reports GRI, G4, terms that make up the universe of accounting discourse are used. It has also been considered rational to propose the implementation of a glossary that maintains the level of accuracy of internationally agreed accounting concepts and definitions, necessary and useful to understand and differentiate the key terms used.
To rescue that the so-called "holistic methodology" as a concatenated and integrating circuit offers an epistemic and methodological support, is the objective of the present: to carry out an integration of modes or holotypes of a selection of advances made in basic concepts and definitions for the accounting specialty partner -environmental that allows possible future developments (as projective action). It is interpreted, in turn, that such integration favors the elaboration of a theoretical corpus that contributes to transmitting and perfecting the meanings and meanings of the terms that compose it.
It is considered a deductive process, which contributes to an understanding from the general to the particular (from scientific discipline, through discipline, technology and accounting specialties to concepts of assets, liabilities and net worth), and comparative between the economic and financial, the environmental and the social. From the carried out development, it can be inferred, among others, that it is possible to make a theoretical corpus for the socio-environmental accounting specialty with the specificities of the accounting discipline, useful for the sustainability of the economic organizations and, with this, for the society in its set.