Environmental Accounting: Focus publications in Colombia (2009-2012)

Abstract

The traditional accounting focused to the economic issues determined by the market is enough to account the impacts of the organization management about the environmental and social wealth. The study of Colombian scientific publications (2009-2012) reflects the alternative investigations tendency in accounting, to develop complementary accounting models from the financial, that wide and improve the information that entities present as assessment of the integral management of them. The analyzed documents have huge coincidences to diagnose the crisis that the market model of economy has generated in socio-environmental systems, just as they point out the necessity to redirect accounting in its theoretical component and apply it to new forms of capturing, processing and presenting accounting information in which there is included the variable nature and society. The analyzed documents anticipate models and accounting systems consistent with the planetary purposes of a generalized sustainable development, which will overcome the monetary valuation, the double entry, the acknowledgement of only economic events and the exclusive presentation of financial statements, all of that to start with an accounting with a wider acting range in which there is included not only economy but also the social and environmental dimensions.