L’Évolution de la comptabilité sociale et environnementale : réflexions sur le rôle constitutif de la comptabilité
DOI :
https://doi.org/10.17533/udea.rc.n81a07Mots-clés :
comptabilité sociale et environnementale, durabilité, construction sociale, performativitéRésumé
Cet article se veut une réflexion sur le rôle constitutif de la comptabilité en tant que germe du projet de comptabilité sociale et environnementale. Il tente d’évaluer et d’étendre les défis posés à l’époque par Carrasco et Larrinaga (1996), en tenant compte de l’évolution des connaissances comptables depuis l’époque ou, du moins, de l’évolution dont les auteurs ont connaissance. Nous avons examiné les différentes approches de la comptabilité sociale et environnementale, ainsi que les aspects spatiaux et temporels de la durabilité et leurs implications pour la comptabilité. Dans les conclusions, nous mettons en évidence le grave préjudice de l'approche ESG, qui aurait pour effet de rendre invisibles toutes les informations sociales et environnementales qui ne sont pas financièrement significatives. En outre, nous concluons que l'Amérique latine doit jouer un rôle de pionnier dans la génération d'idées visant à développer une comptabilité pour l'Anthropocène.
Téléchargements
Références
Antonini, C., Beck, C., y Larrinaga, C. (2020). Subpolitics and sustainability reporting boundaries. The case of working conditions in global supply chains. Accounting, Auditing & Accountability Journal, 33(7), 1535-1567. https://doi.org/10.1108/AAAJ-09-2019-4167
Antonini, C., y Larrinaga, C. (2017). Planetary boundaries and sustainability indicators. A survey of corporate reporting boundaries. Sustainable Development, 25(2), 123-137. https://doi.org/10.1002/sd.1667
Bebbington, J., y Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395-413. https://doi.org/10.1016/j.aos.2014.01.003
Bebbington, J., y Larrinaga, C. (2022). The Influence of Power’s Audit Society in Environmental and Sustainability Accounting. Qualitative Research in Accounting & Management. https://doi.org/10.1108/QRAM-01-2022-0007
Bebbington, J., Österblom, H., Crona, B., Jouffray, J.-B., Larrinaga, C., Russell, S., y Scholtens, B. (2020). Accounting and accountability in the Anthropocene. Accounting, Auditing & Accountability Journal, 33(1), 152-177. https://doi.org/10.1108/AAAJ-11-2018-3745
Bebbington, J., Schneider, T., Stevenson, L., y Fox, A. (2020). Fossil fuel reserves and resources reporting and unburnable carbon: Investigating conflicting accounts. Critical Perspectives on Accounting, 66, 102083. https://doi.org/10.1016/j.cpa.2019.04.004
Bebbington, J., y Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting, Auditing & Accountability Journal, 31(1), 2-24. https://doi.org/doi:10.1108/AAAJ-05-2017-2929
Burchell, S., Clubb, C., Hopwood, A., Hughes, J., y Nahapiet, J. (1980). The Roles of Accounting in Organizations and Society. Accounting, Organizations and Society, 5(1), 5-27. https://doi.org/10.1016/0361-3682(80)90017-3
Burchell, S., Clubb, C., y Hopwood, A. G. (1985). Accounting in its Social Context: Towards a history of value added in the United Kingdom. Accounting, Organizations and Society, 10(4), 381-413. https://doi.org/10.1016/0361-3682(85)90002-9
Busco, C., y Quattrone, P. (2018). Performing business and social innovation through accounting inscriptions: An introduction. Accounting, Organizations and Society, 67, 15- 19. https://doi.org/10.1016/j.aos.2018.03.002
Carrasco, F., y Larrinaga, C. (1996). El poder constitutivo de la contabilidad: consideraciones sobre la cuestión medioambiental. En Instituto de Contabilidad de Cuentas (eds.) Ensayos sobre contabilidad y economía: en homenaje al profesor Ángel Sáez Torrecilla. Volumen 2 (pp. 65-84). Instituto de Contabilidad de Cuentas.
Carrión, E. (2022). Institutional analysis to achieve net-zero emissions: Translating the rules of science-based targets into business operations [documento de trabajo].
Carruthers, B. G., y Espeland, W. N. (1991). Accounting for rationality: Double-entry bookkeeping and the rhetoric of economic rationality. American Journal of Sociology, 97(1), 31-69. http://www.jstor.org/stable/2781637
Cho, C. H., Laine, M., Roberts, R. W., y Rodrigue, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78-94. https://doi.org/http://dx.doi.org/10.1016/j.aos.2014.12.003
Christenson, C. (1983). The methodology of Positive Accounting. The Accounting Review, 58(1), 1-22. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.465.7868&rep=rep1&type=pdf
de la Rosa Leal, M. E. (2007). La responsabilidad y la gestión medioambiental de la industria maquiladora: Un estudio de caso. Contaduría y Administración (221), 83-108. https://www.scielo.org.mx/scielo.php?pid=S0186-10422007000100005&script=sci_abstract
Déniz-Mayor, J. J., Verona Martel, M. C., y de la Rosa Leal, M. E. (2019). Materialidad de los impactos sociales en la memoria de sostenibilidad. El caso del sector eólico y los pueblos indígenas en Oaxaca, México. Revista Española de Financiación y Contabilidad, 48(4), 492-524. https://doi.org/10.1080/02102412.2018.1511157
Gamero-Igea, G. y Larrinaga, C. (2022). Un contador para el Imperio. Diego del Castillo y el pensamiento contable del siglo XVI castellano. Sílex Ediciones.
Giner, B., y Luque-Vílchez, M. (2022). A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-06-2021-0222
Gómez-Villegas, M. (2021). Towards an accounting of socio-environmental conflicts in South America. En J. Bebbington, C. Larrinaga, B. O’Dwyer y I. Thomson (eds.), Routledge Handbook of Environmental Accounting (pp. 339-349). Routledge.
Gómez-Villegas, M., y Larrinaga, C. (2022). A critical accounting project for Latin America? Objects of knowledge or ways of knowing. Critical Perspectives on Accounting, https://doi.org/10.1016/j.cpa.2022.102508
Granovetter, M. (2017). Society and Economy. Framework and Principles. Belknap Press of Harvard University Press.
Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability... and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47-62. https://doi.org/10.1016/j.aos.2009.04.006
Gray, R., y Milne, M. (2004). Towards reporting on the triple bottom line: Mirages, methods and myths. En A. Henriques (ed.), Triple bottom line: Does it all add up?: Assessing the sustainability of business and CSR. Earthscan Publications.
Gray, R., Owen, D. L., y Adams, C. A. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
Hines, R. D. (1988). Financial accounting: in communicating reality, we construct reality. Accounting, Organizations and Society, 13(3), 251-261. https://doi.org/10.1016/0361-3682(88)90003-7
Hopper, T., y Armstrong, P. (1991). Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society, 16(5-6), 405-438. https://doi.org/https://doi.org/10.1016/0361-3682(91)90037-F
Hopwood, A. G. (1978). Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society, 3(1), 3-13. https://doi.org/10.1016/0361-3682(78)90003-X
Hopwood, A. G. (1987). The archaeology of accounting systems. Accounting, Organizations and Society, 12(3), 207-234. https://doi.org/10.1016/0361-3682(87)90038-9
Hopwood, A. G. (1994). Some reflections on ‘The harmonization of accounting within the EU’. European Accounting Review, 3(2), 241-254. https://doi.org/10.1080/09638189400000020
IPCC. (2022). Climate Change 2022: Impacts, Adaptation, and Vulnerability [reporte]. https://www.ipcc.ch/report/ar6/wg2/downloads/report/IPCC_AR6_WGII_FullReport.pdf
Islam, M. A., Deegan, C., y Haque, S. (2021). Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh. Critical Perspectives on Accounting, 74, 102163. https://doi.org/https://doi.org/10.1016/j.cpa.2020.102163
Jensen, M. (1976). Reflections on the state of accounting research and the regulation of accounting. Stanford Lectures In Accounting, 11-19. http://dx.doi.org/10.2139/ssrn.321522
Jensen, M. C. (2001). Value maximisation, stakeholder theory, and the corporate objective function. Journal of Applied Corporate Finance, 14(3), 8-21. https://doi.org/10.1111/j.1745-6622.2001.tb00434.x
Jepperson, R., y Meyer, J. W. (2011). Multiple levels of analysis and the limitations of methodological individualisms. Sociological Theory, 29(1), 54-73. https://doi.org/10.1111/j.1467-9558.2010.01387.x
Laine, M. (2009). Ensuring legitimacy through rhetorical changes?: A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company. Accounting, Auditing & Accountability Journal, 22(7), 1029 -1054. https://doi.org/10.1108/09513570910987367
Larrinaga, C. (2018). En torno a la evolución de la investigación en contabilidad social y medioambiental. Teuken Bidikay - Revista Latinoamericana de Investigación en Organizaciones, Ambiente y Sociedad, 8(11), 21-38. https://doi.org/10.33571/teuken.v8n11a1
Larrinaga, C. (2021). Environmental accounting and 21st century sustainability governance. En J. Bebbington, C. Larrinaga, B. O’Dwyer, y I. Thomson (eds.), Routledge Handbook of Environmental Accounting. Routledge.
Larrinaga, C. y Bebbington, J. (2001). Accounting change or institutional appropriation?—A case study of the implementation of environmental accounting. Critical Perspectives on Accounting, 12(3), 269-292. https://doi.org/10.1006/cpac.2000.0433
Larrinaga, C., y Bebbington, J. (2021). The pre-history of sustainability reporting: a constructivist reading. Accounting, Auditing & Accountability Journal, 34(9), 131-150. https://doi.org/10.1108/AAAJ-03-2017-2872
Larrinaga, C., y Garcia-Torea, N. (2022). An ecological critique of accounting: The circular economy and COVID-19. Critical Perspectives on Accounting, 82, 102320. https://doi.org/https://doi.org/10.1016/j.cpa.2021.102320
Larrinaga, C., Moneva, J. M., y Ortas, E. (2019). Veinticinco años de Contabilidad Social y Medioambiental en España: pasado, presente y futuro. Revista Española de Financiación y Contabilidad, 48 (4), 1-19. https://doi.org/10.1080/02102412.2019.1632020
Latour, B. (2015). Face à Gaïa. Huit conférences sur le Nouveau Régime Climatique. La Découverte.
Lewis, S. L., y Maslin, M. A. (2015). Defining the Anthropocene [Perspective]. Nature, 519, 171-180. https://doi.org/10.1038/nature14258
MacKenzie, D. (2009). Making things the same: Gases, emission rights and the politics of carbon markets. Accounting, Organizations and Society, 34(3-4), 440-455. https://doi.org/10.1016/j.aos.2008.02.004
Merchant, K. A. (2012). Making Management Accounting Research More Useful. Pacific Accounting Review, 24(3), 334-356. https://doi.org/10.1108/01140581211283904
Miller, P. (1990). On the interrelations between accounting and the state. Accounting, Organizations and Society, 15(4), 315-338. https://doi.org/10.1016/0361-3682(90)90022-M
Miller, P. (1994). Accounting as social and institutional practice: An introduction. En A. G. Hopwood, y P. Miller (eds.), Accounting as social and institutional practice. Cambridge University Press.
Miller, P., y O’Leary, T. (1987). Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3), 235-265. https://doi.org/10.1016/0361-3682(87)90039-0
Miller, P., y Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), 557-605. https://doi.org/10.1080/19416520.2013.783668
Miller, P., y Rose, N. (2008). Governing the present. Polity.
Montesinos-Julve, V. (1981). Modelo contable europeo: la Cuarta Directiva de la C.E.E. Revista Española de Financiación y Contabilidad, 10(34), 143-218. https://dialnet.unirioja.es/servlet/articulo?codigo=2481908
Pollard, D., y Bebbington, J. (2022, 24 de marzo). ESG and sustainability – different but related ideas. Pentland Centre. https://www.lancaster.ac.uk/pentland/news-and-events/blog/esg-and-sustainability-different-but-related-ideas
Quijano, A. (2000). Coloniality of power, ethnocentrism, and Latin America. Nepantla: Views from South, 1(3), 533-580. https://doi.org/10.1177/0268580900015002005
Quinche-Martín, F. L., y Cabrera-Narváez, A. (2020). Exploring the potential links between social and environmental accounting and political ecology. Social and Environmental Accountability Journal, 40(1), 53-74. https://doi.org/10.1080/0969160X.2020.1730214
Reyes-Flores, G., Maynez Guaderrama, A. I., Cavazos Arroyo, J., y Hernandez Gomez, J. A. (2019). Contrato psicológico, agotamiento y cinismo del empleado: su efecto en la rotación del personal operativo en la frontera norte mexicana. Contaduría y Administración, 64(2). https://doi.org/10.22201/fca.24488410e.2018.1133
Rockström, J., Steffen, W., Noone, K., Persson, A., Chapin, F. S., Lambin, E. F., Lenton, T. M., Scheffer, M., Folke, C., Schellnhuber, H. J., Nykvist, B., de Wit, C. A., Hughes, T., van der Leeuw, S., Rodhe, H., Sorlin, S., Snyder, P. K., Costanza, R., Svedin, U., Falkenmark, M., Karlberg, L., Corell, R. W., Fabry, V. J., Hansen, J., Walker, B., Liverman, D., Richardson, K., Crutzen, P., y Foley, J. A. (2009). A safe operating space for humanity. Nature, 461(7263), 472-475. http://dx.doi.org/10.1038/461472a
Sarmiento, H. J., y Larrinaga, C. (2021). De otro mundo y en otra lengua. Informes de sostenibilidad sin conflictos ambientales ni pueblos originarios. Innovar, 31 (82), 87-105. https://doi.org/10.15446/innovar.v31n82.98418
Sauder, M., y Espeland, W. N. (2009). The discipline of rankings: Tight coupling and organizational change. American Sociological Review, 74(1), 63-82. https://doi.org/10.1177/000312240907400104
Schaltegger, S., y Burritt, R. (2018). Business cases and corporate engagement with sustainability: Differentiating ethical motivations. Journal of Business Ethics, 147(2), 241-259. https://doi.org/10.1007/s10551-015-2938-0
Sloterdijk, P. (2003). Esferas I. Burbujas. Microsferología. Siruela (original publicado en 1998).
Steffen, W., Richardson, K., Rockström, J., Cornell, S. E., Fetzer, I., Bennett, E. M., Biggs, R., Carpenter, S. R., de Vries, W., de Wit, C. A., Folke, C., Gerten, D., Heinke, J., Mace, G. M., Persson, L. M., Ramanathan, V., Reyers, B., y Sörlin, S. (2015). Planetary boundaries: Guiding human development on a changing planet. Science, 347(6223), 1259855. https://doi.org/10.1126/science.1259855
Tregidga, H., y Laine, M. (2022). On crisis and emergency: Is it time to rethink long-term environmental accounting? Critical Perspectives on Accounting, 82, 102311. https://doi.org/https://doi.org/10.1016/j.cpa.2021.102311
Watts, R. L., y Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten-Year Perspective. The Accounting Review, 65(1), 131-156. https://www.jstor.org/stable/247880
Weber, M. (2019). Economy and society. Harvard University Press (original publicado en 1956).
Téléchargements
Publié-e
Comment citer
Numéro
Rubrique
Licence
(c) Tous droits réservés Contaduría Universidad de Antioquia 2022
Cette œuvre est sous licence Creative Commons Attribution - Pas d'Utilisation Commerciale - Partage dans les Mêmes Conditions 4.0 International.
Los derechos de autor sobre los artículos son cedidos a la Universidad de Antioquia para disponer de resúmenes y el texto completo en bases de datos que difunden los contenidos de cada edición. Sin embargo, los autores podrán hacer difusión de sus trabajos publicados en la revista a través de sus páginas personales y repositorios institucionales.
