Contabilidad para la sostenibilidad ambiental y social

Eutimio Mejia Soto; Luis Alberto Vargas Marín

doi:10.30554/lumina.13.688.2012

Accounting for environmental and social sustainability

Contabilidad para la sostenibilidad ambiental y social

Published 2012-12-17

https://doi.org/10.30554/lumina.13.688.2012

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Vol. 13 (2012): Lúmina 13 (January-December)

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Mejia Soto, E., & Vargas Marín, L. A. (2012). Accounting for environmental and social sustainability. Lúmina, 13, 48-71. https://doi.org/10.30554/lumina.13.688.2012

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https://doi.org/10.30554/lumina.13.688.2012

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Mejia Soto, E., & Vargas Marín, L. A. (2012). Accounting for environmental and social sustainability. Lúmina, 13, 48-71. https://doi.org/10.30554/lumina.13.688.2012

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Eutimio Mejia Soto

Universidad del Quindio

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Luis Alberto Vargas Marín

Universidad de Manizales

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Eutimio Mejia Soto,

Magister en Desarrollo Sostenible y Medio Ambiente de la Universidad de Manizales (tesis laureada 2010). Especialista en Gerencia Social de la Universidad de Antioquia. Contador Público y Filosofó de la Universidad del Quindío.

Luis Alberto Vargas Marín,

Magister en Desarrollo Sostenible y Medio Ambiente de la Universidad de Manizales. Magister en Educación y Docencia de la Universidad de Manizales. Economista Universidad de Manizales. Estudiante doctorado en desarrollo sostenible, Universidad de Manizales

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integral sustainability

growth

environmental accounting

social accounting

environment

accounting dimensions. Eutimio Mejía Soto - Luis Alberto Vargas Marín

Traditionally, accounting has been conceived of as a discipline of economic nature, limited to the protection of the investor’s capital and as determinant factor to calculate taxes. New accounting is developing as a social science that evaluates the management of the organization in the generation and sustainability of the different forms of wealth that it controls. From this view, a series of properties in the protection of an entity’s patrimony is established, in which the economic interests are dependent on the superior interest of protection and maintenance of the environmental and social wealth.

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