Percepción de la contabilidad sostenible
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Gestión Contable, a partir de las teorías de la firma y de recursos y capacidades, contrastando con un estudio de campo de profesionistas contables.
La pregunta de investigación es ¿La gestión contable emergente percibe la sostenibilidad como una propuesta factible? para lo cual se aplicó un estudio de campo entre asesores y profesionistas contables confrontando el resultado vs las propuestas teóricas señaladas, utilizando una metodología descriptiva.
La conclusión es la inconsistencia e incomprensión de la sostenibilidad por la gestión contable.
Palabras clave : Contabilidad, sostenibilidad, gestión.
Abstract
In the context of the complexity of business models and their relationship with society and nature, the recognition of the effects of business activities on sustainability and environmental balance is discussed. In such a way, that the problem to attend in business is the rationality of decisions to transform their capacity and control their environmental impacts, and social and production conditions.
This paper reviews the implications of accounting as a science of management and sustainability, reviewing the international proposals for ESG management and accounting accounting standards of accounting management, based on the theories of the firm and resources and capacities, contrasting with a Field study of accounting professionals.
The research question is the emerging accounting management perceives sustainability as a feasible proposal? For which a field study between advisors and accounting professionals was applied, confronting the result vs. the theoretical proposals indicated, using a descriptive methodology.
The conclusion is the inconsistency and misunderstanding of sustainability for accounting management. Keywords : accounting, sustainability, management.