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

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

ISSN: 2619-1822 2215-8405

Year of publication: 2017

Issue Title: Uruguay

Volume: 8

Issue: 11

Pages: 21-38

Type: Article

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

More publications in: Teuken Bidikay: Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad

Abstract

On the evolution of Social and Environmental Accounting ResearchThe aim of this document is to characterize the evolution of social and environmental accounting research, to offer an overall vision –without being systematic or exhaustive– about this academic field. Initially, the evolution of this field of research is analyzed in the light of different theoretical perspectives, such as the normative approach, the conceptual framework and the decision- usefulness paradigm. Then, the paper discusses the application of descriptive theories to the study of corporate social and environmental reporting, including stakeholder theory, legitimacy theory and institutional theory. The text elaborates on conceptual issues to facilitate the understanding of this classification and notes the existence of more progressive approaches to drive the study of the subject.

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