Complémenter, répondre, dialoguer et émanciper: une approche de la littérature sur la comptabilité externe
DOI :
https://doi.org/10.17533/udea.rc.n78a04Mots-clés :
comptabilité externe, responsabilisation, comptabilité sociale et environnementale, comptes émancipateursRésumé
Ce document discute et s’approche de la littérature sur la comptabilité externe, c’est-à-dire, la comptabilité sur les entités menée par des organismes externes. On fait valoir qu’une telle comptabilité est nécessaire compte tenu du besoin d’améliorer les formes de contrôle social et de responsabilisation. La littérature est classée en quatre catégories provenant de la même révision ainsi que de ce qui y s’en discute : Systématiques, Militantes, Dialogiques, Émancipatrices. Il est conclu que les mécanismes et les objectifs d’une comptabilité externe sont variés. Il est nécessaire donc de procéder à des examens plus systématiques de la comptabilité externe en Colombie, ainsi qu’à des recherches plus poussées sur ses formes existant dans le pays.
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