Avances de la contabilidad social y ambiental en su contexto original

  • Hugo A. Macias Cardona Universidad de Medellín
  • Santiago Velásquez Universidad de Medellín
Palabras clave: Contabilidad social y ambiental, academia contable anglosajona

Resumen

El objetivo de este artículo es presentar la trayectoria en contabilidad social y ambiental de la academia contable anglosajona. Para ello llevamos a cabo un análisis de contenido, basado en una revisión sistemática de la literatura publicada en revistas indexadas en Scopus. En el trabajo se identifican las revistas que se han convertido en espacio natural para este tipo de discusiones, los principales autores, las principales instituciones, las teorías de base y los principales métodos utilizados. Por tratarse de una fuente bibliográfica amplia, el trabajo tiene un carácter exploratorio preliminar y no pretende agotar los temas, sino brindar una perspectiva amplia para que los investigadores puedan focalizar trabajos futuros.
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Publicado
2018-02-18
Cómo citar
Macias Cardona, H. A., & Velásquez, S. (2018). Avances de la contabilidad social y ambiental en su contexto original. Contaduría Universidad De Antioquia, (70), 13-41. Recuperado a partir de https://revistas.udea.edu.co/index.php/cont/article/view/331294
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Artículos