Avanços na contabilidade social e ambiental em seu contexto original
DOI:
https://doi.org/10.17533/udea.rc.331294Palavras-chave:
contabilidade social e ambiental, academia contábil anglo-saxónicaResumo
O objetivo deste artigo é apresentar a trajetória na contabilidade social e ambiental da academia contábil anglo-saxónica. Para isso, realizamos uma análise de conteúdo, com base em uma revisão sistemática da literatura publicada em revistas indexadas em Scopus. O trabalho identifica as revistas que se tornaram um espaço natural para esse tipo de discussão, os principais autores, as principais instituições, as teorias básicas e os principais métodos utilizados. Por ser uma fonte bibliográfica ampla, o trabalho tem uma natureza exploratória preliminar e não pretende esgotar as temáticas, mas proporcionar uma ampla perspectiva para que os pesquisadores possam concentrar os futuros trabalhos.
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