Complementing, replying, dialoguing and emancipating: An approximation to the literature on external accounting
DOI:
https://doi.org/10.17533/udea.rc.n78a04Keywords:
external accounting, accountability, social and environmental accounting, emancipating accountsAbstract
The present article approaches and discusses the literature on external accounting: accounting on entities produced by external entities. It is argued that said accounting is necessary given the need for improving ways of social control and accountability. The literature is classified into four categories derived from the review itself as well as from the discussion with it: Systematic, Partisan, Dialogic and Emancipator. It is concluded that the mechanisms and aims by which an external accounting can be carried out are diverse. The need is raised for carrying out more external accounting systematic reviews in Colombia, as well as greater research on existing ways of external accounting in the country.
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