Biocontabilidad: Hacia una definición de una nueva disciplina contable

Eutimio Mejía Soto

doi:10.30554/lumina.15.1069.2014

Bio-accounting: towards a definition of a new accounting discipline

Biocontabilidad: Hacia una definición de una nueva disciplina contable

Published 2014-12-15

https://doi.org/10.30554/lumina.15.1069.2014

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Vol. 15 (2014): Lúmina 15 (January-December)

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Mejía Soto, E. (2014). Bio-accounting: towards a definition of a new accounting discipline. Lúmina, 15, 106-129. https://doi.org/10.30554/lumina.15.1069.2014

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https://doi.org/10.30554/lumina.15.1069.2014

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How to Cite

Mejía Soto, E. (2014). Bio-accounting: towards a definition of a new accounting discipline. Lúmina, 15, 106-129. https://doi.org/10.30554/lumina.15.1069.2014

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Eutimio Mejía Soto

Universidad del Quindío

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Eutimio Mejía Soto,

Estudiante doctorado en desarrollo sostenible, Universidad de Manizales. 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. Contador Público del año del Colegio Colombiano de Contadores-Quindío 2006.

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Axiology

bioaccounting

accounting

epistemology

ontology

teleology.

Bio-accounting is a new discipline that belongs to accounting science, and provides a model which, together with socio-accounting and economic accounting, gives rise to the tridimensional theory of accounting T3C. We suggest a definition of bio-accounting following the main objective of this research, and based in the general definition of accounting, according to T3C, and methodologically supported in the basic items of any scientific field, which are its location in a field of knowledge, the formulation of its material and formal object, the determination of its method, its nature and character and the aim of the field. Bio-accounting is a discipline which studies the natural wealth as a way of evaluating the organization and its management of environmental wealth and aims at contributing to the accumulation, generation, distribution, and integral sustainability of such a wealth

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