Complementar, contestar, dialogar y emancipar: Una aproximación a la literatura sobre contabilidad exterior
DOI:
https://doi.org/10.17533/udea.rc.n78a04Palabras clave:
contabilidad exterior, rendición de cuentas, contabilidad social y ambiental, cuentas emancipadorasResumen
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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