Environmental Accounting in Question

La contabilidad ambiental en cuestión Some aspects

This paper provides an overview of current environmental conditions, emphasizing the role of science and scientific knowledge that has led to significant biophysical and geological changes on a global scale. It also points out some problematic elements of so-called modernity and the worsening of existing conditions. It highlights the exhaustion of the accounting paradigm based exclusively on the economic-financial, pointing out the emerging need for new epistemic and ontological forms. This document gives a glimpse of the current world mentality in relation to the rationality of capital, which limits and hinders the empowerment of the organic way of life. Additionally, it underscores the division between the social, natural, economic, and political realms, typically associated with a colonial mindset that traps thought within dominative logics. The paper concludes by outlining essential epistemic criteria necessary for the genuine development of environmental accounting.