Contabilidad y naturaleza
apuntes para una discusión
Keywords:
Environmental Accounting, Control, Environment, Nature, Ecological AccountingAbstract
The dominant perspective of accounting about environment comes from a vision of nature as an economic resource. The present paper aims to question that perspective by a reflection of accounting as a socially constructed practice, concepts that Carrasco, Larrinaga, Miller, and Hopwood have worked, and that pretends the control of resources in human and human-nature relations as Ariza, Sarmiento and other have enunciated. In the same way, the relations of human being with nature are evaluated by a consideration of society as a part of her and, therefore, attached to her laws although it is different in his internal relations. It is concluded that accounting must change its vision towards cultural-ecological one that aims to protect and preserve nature rather than the traditional concern about business profitability and productivity.
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References
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