Complementar, contestar, dialogar y emancipar: Una aproximación a la literatura sobre contabilidad exterior

Palabras clave: contabilidad exterior, rendición de cuentas, contabilidad social y ambiental, cuentas emancipadoras

Resumen

El presente documento se aproxima y discute la literatura sobre contabilidad exterior: contabilidad sobre las entidades, producida por entidades externas. Se argumenta que dicha contabilidad es necesaria ante la necesidad de mejorar las formas de control social y la rendición de cuentas. La literatura es clasificada en cuatro categorías provenientes tanto de la misma revisión como de la discusión con ella: Sistemáticas, Militantes, Dialógicas y Emancipadoras. Se concluye que son diversos los mecanismos y los objetivos por los cuales se puede llevar a cabo una contabilidad exterior. Se plantea la necesidad de llevar a cabo más revisiones sistemáticas de contabilidad exterior en Colombia, así como mayor investigación en las formas de contabilidad exterior existentes en el país.

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Biografía del autor/a

Fabián Leonardo Quinche Martín, Fundación Universitaria Los Libertadores

Contador Público, Magíster en Contabilidad y Finanzas, Estudiante de Doctorado en Administración, Universidad Nacional de Colombia. Profesor Asociado, Fundación Universitaria Los Libertadores.

Andrés Cabrera Narváez, Universidad Central

Contador Público, Universidad del Atlántico. Estudiante de Maestría en Contabilidad y Finanzas, Universidad Nacional de Colombia. Profesor Tiempo Completo, Universidad Central.

Mateo Bedoya García, Fundación Universitaria Los Libertadores

Contador Público, Universidad del Quindío. Estudiante de Maestría en Contabilidad y Finanzas, Universidad Nacional de Colombia. Profesor Asistente, Fundación Universitaria Los Libertadores.

Citas

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Publicado
2021-04-30
Cómo citar
Quinche MartínF. L., Cabrera NarváezA., & Bedoya GarcíaM. (2021). Complementar, contestar, dialogar y emancipar: Una aproximación a la literatura sobre contabilidad exterior. Contaduría Universidad De Antioquia, (78), 105-127. https://doi.org/10.17533/udea.rc.n78a04
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