Complementar, responder, dialogar e emancipar: uma aproximação á literatura sobre a contabilidade exterior
DOI:
https://doi.org/10.17533/udea.rc.n78a04Palavras-chave:
contabilidade exterior, rendição de contas, contabilidade social e ambiental, contas emancipadoraResumo
O presente documento se aproxima e discute a literatura sobre a contabilidade exterior: contabilidade sobre as entidades, produzida por entidades externas. Argumenta-se que tal contabilidade é necessária ante a necessidade de melhorar as formas de controle social e a rendição de contas. A literatura é classificada em quatro categorias provenientes tanto da mesma revisão como da discussão com ela: Sistemáticas, Militantes, Dialógicas e Emancipadoras. Conclui-se que são diversos os mecanismos e os objetivos pelos quais pode-se implementar uma contabilidade exterior. Planteia-se a necessidade de implementar mais revisões sistemáticas de contabilidade exterior na Colômbia, assim como maior pesquisa nas formas de contabilidade exterior existentes no país.
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