Counter-accounting as a contribution to social transformation:

La Contracontabilidad como aporte a la transformación social: Monsanto-Bayer and its negative impacts on society and the environment

Published 2021-12-07


https://doi.org/10.30554/lumina.v23.n1.4302.2022
Carátula Pintura: Umbrales (2021) Técnica: Acrílico sobre lienzo Autor: Miguel González González
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Vol. 23 No. 1 (2022): Lúmina 23 (1)
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Artículo de investigación científica
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Valenzuela Jiménez, L. F., & Suárez Rico, Y. M. (2021). Counter-accounting as a contribution to social transformation:: Monsanto-Bayer and its negative impacts on society and the environment. Lúmina, 23(1), E0016. https://doi.org/10.30554/lumina.v23.n1.4302.2022
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Valenzuela Jiménez, L. F., & Suárez Rico, Y. M. (2021). Counter-accounting as a contribution to social transformation:: Monsanto-Bayer and its negative impacts on society and the environment. Lúmina, 23(1), E0016. https://doi.org/10.30554/lumina.v23.n1.4302.2022

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Luis Fernando Valenzuela Jiménez
Universidad Nacional de Colombia
Yuli Marcela Suárez Rico
Universidad Cooperativa de Colombia
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Luis Fernando Valenzuela Jiménez,

Associate Professor School of Business Administration and Public Accounting, Faculty of Economic Sciences, Bogotá.  

Yuli Marcela Suárez Rico,

Profesora de Tiempo Completo, Facultad de Contaduría Pública, Campus Bogotá

This paper aims to critically reflect on the operation of the agrochemical multinational Monsanto-Bayer, specifically with two of its products: the herbicide glyphosate-roundup and the genetically modified seeds. For this, it relies on counter-accounting, a branch of socio-environmental accounting, and uses a qualitative methodology in two phases. In the first place, based on a bibliographical review, it collects the fundamentals of counter-accounting and its contributions to social transformation and, secondly, it explores the impacts caused by the multinational, and contrasts them with the information that various actors external to the company generate (counter-information), in
order to dispute the official information issued in the company’s sustainability reports. Thus, in this reflection work, some negative impacts are made visible that are not adequately reported by the organization but that have narratives that support them and that are constructed by interest groups that have been directly affected

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