El sistema contable en perspectiva Sistema-Entorno

Héctor Darío Betancur

doi:10.30554/lumina.15.1071.2014

A theoretical and bibliometric approach to Business Social Responsibility (1971-2015): Analysis in Colombia, Latin America and the World

El sistema contable en perspectiva Sistema-Entorno

Published 2014-12-15

https://doi.org/10.30554/lumina.15.1071.2014

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

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Artículos

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Betancur, H. D. (2014). A theoretical and bibliometric approach to Business Social Responsibility (1971-2015): Analysis in Colombia, Latin America and the World. Lúmina, 15, 202-225. https://doi.org/10.30554/lumina.15.1071.2014

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https://doi.org/10.30554/lumina.15.1071.2014

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How to Cite

Betancur, H. D. (2014). A theoretical and bibliometric approach to Business Social Responsibility (1971-2015): Analysis in Colombia, Latin America and the World. Lúmina, 15, 202-225. https://doi.org/10.30554/lumina.15.1071.2014

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Héctor Darío Betancur

Universidad De Manizales

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Héctor Darío Betancur,

Contador Público, especialista en contabilidad pública, magister en administración económica y financiera. Miembro del grupo de investigación en Teoría Contable

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The rise of Business Social Responsibility (BSR) has affected the organizational management both at the practical and the academic level. However, the state of the art of this topic in Latin America, and even more in Colombia, is precarious. The discussions around BSR have been approached from the logic of the big companies and, in the Colombian academy, the problem is being researched. For this reason, this paper intends to do a contribution to the reflection on BSR from a theoretical perspective and an analysis of the scientific production between 1971 and 2015 in Colombia, Latin America and the world.

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