En torno a la evolución de la investigación en contabilidad social y medioambiental

  1. Larrinaga González, Carlos
Revista:
Teuken Bidikay: Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad

ISSN: 2619-1822 2215-8405

Año de publicación: 2017

Título del ejemplar: Uruguay

Volumen: 8

Número: 11

Páginas: 21-38

Tipo: Artículo

DOI: 10.33571/TEUKEN.V8N11A1 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Teuken Bidikay: Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad

Resumen

La intención de este documento es caracterizar la evolución de la investigación en contabilidad social y medioambiental, para ofrecer una visión de conjunto –sin ser sistemática ni exhaustiva– sobre este campo académico. Inicialmente se analiza la evolución de este campo de investigación a la luz de diferentes perspectivas teóricas, como el enfoque normativo, el marco conceptual y el paradigma de la utilidad para la toma de decisiones. Luego se exponen las teorías descriptivas aplicadas al reporte de información social y medioambiental de las empresas desde los enfoques de la teoría de los grupos de interés, la teoría de la legitimidad y la teoría institucional. El texto hace precisiones conceptuales que favorecen la comprensión de esta clasificación y advierte las posibilidades de otros enfoques más progresistas para guiar el estudio de la temática.

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