EDITORIAL: Prácticas contables desde la utilidad para la toma de decisiones

Abstract

Accounting practices involve institutions, agents and accounting knowledge. The multiplicity of problems currently addressed by accounting formally involves, at different moments in its development, economics, finance, social and environmental issues. By way of exploration, it is built around culture (and language) as a possible object of representation.

This diverse panorama broadens the field of practices and especially the ethical attitudes of people, as well as the availability of accounting architectures that allow representation, and within it the disclosure of information apparently sufficient and necessary for different uses and interests.

In particular, it is of interest to review the ethical practices of agents who, in spite of having accounting devices to account for the social and environmental implications of financial economic facts, or to evidence the actions themselves of environmental impact and conflict, are not relevant in their reports.  The literature reports dissatisfaction in the disclosure of information, focusing the difficulty on the subjects' decisions regarding the construction of the information.