Contabilidad socio-ambiental: una integración conceptual para la sustentabilidad de las organizaciones económicas

Abstract

Distintos estudios realizados por el equipo de investigación, han permitido observar que para la elaboración y emisión de las memorias de sostenibilidad GRI, G4, se utilizan términos que conforman el universo del discurso contable. También se ha considerado racional proponer la implementación de un glosario que mantenga el nivel de precisión de conceptos y definiciones contables internacionalmente consensuados, necesario y útil para comprender y diferenciar los términos clave utilizados. De rescatar que la denominada “metodología holista” como circuito concatenado e integrador ofrece un soporte epistémico y metodológico, es el objetivo del presente: realizar una integración de modos u holotipos de una selección de avances realizados en conceptos y definiciones básicos para la especialidad contable socio-ambiental que permita posibles desarrollos futuros (como acción proyectiva). Se interpreta, a su vez, que dicha integración propicia elaborar un corpus teórico que contribuye a transmitir y perfeccionar los sentidos y significados de los términos que lo componen. Se considera un proceso deductivo, que contribuya a realizar una comprensión desde lo general hacia lo particular (desde disciplina científica, pasando por disciplina, tecnología y especialidades contables hasta conceptos de activo, pasivo y patrimonio neto), y comparativo entre lo económico-financiero, lo ambiental y lo social. Del desarrollo realizado, puede inferirse, entre otras, que es posible realizar un corpus teórico para la especialidad contable socio-ambiental con las especificidades de la disciplina contable, útil para la sustentabilidad de las organizaciones económicas y, con ello, para la sociedad en su conjunto.

It is interpreted that economic, financial, social and environmental accounting information, methodical and systematic, with independent professional evaluation, is increasingly necessary and required to know and manage organizational sustainability. In Argentina, a total of 87 sustainability reports were published in 2014, reflecting an increase of 19% compared to 2013. Different studies carried out by the research team have shown that for the preparation and issuance of sustainability reports GRI, G4, terms that make up the universe of accounting discourse are used. It has also been considered rational to propose the implementation of a glossary that maintains the level of accuracy of internationally agreed accounting concepts and definitions, necessary and useful to understand and differentiate the key terms used. To rescue that the so-called "holistic methodology" as a concatenated and integrating circuit offers an epistemic and methodological support, is the objective of the present: to carry out an integration of modes or holotypes of a selection of advances made in basic concepts and definitions for the accounting specialty partner - environmental that allows possible future developments (as projective action). It is interpreted, in turn, that such integration favors the elaboration of a theoretical corpus that contributes to transmitting and perfecting the meanings and meanings of the terms that compose it. It is considered a deductive process, which contributes to an understanding from the general to the particular (from scientific discipline, through discipline, technology and accounting specialties to concepts of assets, liabilities and net worth), and comparative between the economic and financial, the environmental and the social. From the carried out development, it can be inferred, among others, that it is possible to make a theoretical corpus for the socio-environmental accounting specialty with the specificities of the accounting discipline, useful for the sustainability of the economic organizations and, with this, for the society in its set.