Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants
Social and environmental accounting is the specific curricular content with which accountants are trained to be active participants in the fight for sustainable development. This work presents a review of the bibliography -is still scarce- related to education in social and environmental accounting,...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
2019
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| Acceso en línea: | https://revistas.unc.edu.ar/index.php/REyE/article/view/31310 |
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I10-R326-article-31310 |
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I10-R326-article-313102022-03-30T18:59:20Z Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants Contabilidad Social y Ambiental: Algunas Notas para su Inclusión en la Enseñanza Universitaria de los Contadores Públicos García Fronti, Inés accounting education social and environmental accounting M41 Q01 I21 contabilidad educación contabilidad social y ambiental M41 Q01 I21 Social and environmental accounting is the specific curricular content with which accountants are trained to be active participants in the fight for sustainable development. This work presents a review of the bibliography -is still scarce- related to education in social and environmental accounting, and establishes certain recommendations for the design of its teaching: that social and environmental accounting can be classified as a segment of accounting, that an interdisciplinary approach is carried out, and that an dialogical vision is adopted between the traditional and critical perspectives of accounting. Date received: August 30, 2019 Acceptance date: November 16, 2019 Contabilidad social y ambiental es el contenido curricular específico con el que los contadores se forman para ser partícipes activos en la lucha a favor del desarrollo sostenible. El presente trabajo plantea un recorrido por bibliografía –escasa aún- relacionada con la educación en contabilidad social y ambiental, y asimismo establece algunas recomendaciones para el diseño de su enseñanza: que se considere a la contabilidad social y ambiental como un segmento de la contabilidad, que se efectúe un abordaje interdisciplinario y que se adopte una visión dialogante entre las perspectivas tradicional y crítica de la contabilidad. Fecha de recepción: 30 de Agosto de 2019Fecha de aceptación: 16 de Noviembre de 2019 Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. 2019-12-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/REyE/article/view/31310 10.55444/2451.7321.2019.v57.n1.31310 Revista de Economía y Estadística; Vol. 57 No. 1 (2019); 11-26 Revista de Economía y Estadística; Vol. 57 Núm. 1 (2019); 11-26 2451-7321 0034-8066 10.55444/2451.7321.2019.v57.n1 spa https://revistas.unc.edu.ar/index.php/REyE/article/view/31310/31958 Derechos de autor 2019 Inés García Fronti http://creativecommons.org/licenses/by-nc-nd/4.0 |
| institution |
Universidad Nacional de Córdoba |
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I-10 |
| repository_str |
R-326 |
| container_title_str |
Revista de Economía y Estadística |
| language |
Español |
| format |
Artículo revista |
| topic |
accounting education social and environmental accounting M41 Q01 I21 contabilidad educación contabilidad social y ambiental M41 Q01 I21 |
| spellingShingle |
accounting education social and environmental accounting M41 Q01 I21 contabilidad educación contabilidad social y ambiental M41 Q01 I21 García Fronti, Inés Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants |
| topic_facet |
accounting education social and environmental accounting M41 Q01 I21 contabilidad educación contabilidad social y ambiental M41 Q01 I21 |
| author |
García Fronti, Inés |
| author_facet |
García Fronti, Inés |
| author_sort |
García Fronti, Inés |
| title |
Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants |
| title_short |
Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants |
| title_full |
Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants |
| title_fullStr |
Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants |
| title_full_unstemmed |
Social and Environmental Accounting: Some Notes for its Inclusion in the University Education of Public Accountants |
| title_sort |
social and environmental accounting: some notes for its inclusion in the university education of public accountants |
| description |
Social and environmental accounting is the specific curricular content with which accountants are trained to be active participants in the fight for sustainable development. This work presents a review of the bibliography -is still scarce- related to education in social and environmental accounting, and establishes certain recommendations for the design of its teaching: that social and environmental accounting can be classified as a segment of accounting, that an interdisciplinary approach is carried out, and that an dialogical vision is adopted between the traditional and critical perspectives of accounting.
Date received: August 30, 2019 Acceptance date: November 16, 2019 |
| publisher |
Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba. |
| publishDate |
2019 |
| url |
https://revistas.unc.edu.ar/index.php/REyE/article/view/31310 |
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