Speech, recurrences and consensus on sustainability
Within the social segment of Accounting, a corpus of theoretical discussion on the financialeconomic, social and environmental impacts of organizational performance as well as a series of proposals of reporting frameworks and indicators, self-evaluation tools and assurance standards have been develo...
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| Formato: | Artículo publishedVersion Articles Artículos de Investigación |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2013
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/526 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=526_oai |
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I28-R145-526_oai2025-02-11 Rodriguez de Ramirez, María del Carmen 2013-10-07 Within the social segment of Accounting, a corpus of theoretical discussion on the financialeconomic, social and environmental impacts of organizational performance as well as a series of proposals of reporting frameworks and indicators, self-evaluation tools and assurance standards have been developing with growing energy in the last ten years. Looking for consensus zones that drive the sustainability paradigm to the mainstream, in the face of the challenges these critical times pose on us (inequality, extreme poverty, unemployment, corruption, feeding crisis, climatic change), we intend to analyze how the discourse in reports such as the one produced by the Commission on the Measurement of Economic Performance and Social Progress and others which had been building the roadmap to Rio + 20 Summit have addressed issues that social accounting has also been studying. We are interested not only on the demands for new measurements and monitoring systems to assess the path of social organizations towards a “sustainable global economy” but also on the convergence of proposals of accountability and transparency that, seen as shared roads and recovered from an accounting approach that considers sustainability as its broad analytical framework, move away from technocratic views and reinforce the need for an integrating approach that rescues the contributions and demands of different stakeholders to face the complexity of the world when we consider the human being as the center of attention. Dentro del segmento social de la Contabilidad, se han desarrollado, con creciente ímpetu en los diez últimos años, tanto un corpus de discusión teórica sobre los impactos económico-financieros, sociales y ambientales del accionar de distinto tipo de organizaciones como una serie de propuestas sobre marcos de presentación de información y elaboración de indicadores, esquemas de autoevaluación y estándares de aseguramiento. En búsqueda de zonas de consenso que impulsan hacia el mainstream el paradigma de la sustentabilidad, ante los desafíos que nos plantean los tiempos de crisis que estamos atravesando (desigualdad y pobreza extrema, desempleo, corrupción, crisis alimentaria, cambio climático), nos proponemos analizar cómo el discurso vigente en informes como el de la Comisión sobre la Medición del Desarrollo Económico y del Progreso Social y otros que han ido construyendo la hoja de ruta hacia la Cumbre de Rio + 20 abordan temassobre los cuales la contabilidad social también haestado trabajado. Nos interesan no solo las demandas de nuevas mediciones y sistemas de seguimiento para evaluar y analizar el camino de las organizaciones sociales hacia una “economía global sustentable”, sino también la convergencia de propuestas de accountability /respondhabilidad y trasparencia que, entendidas como vías de tránsito compartido y recuperadas desde un enfoque contable que considera a la sustentabilidad como marco abarcativo de análisis, se alejan de los planteos tecnocráticos y refuerzan la necesidad de un abordaje integrador que rescate aportes y demandas de distintos grupos de interés para enfrentar la complejidad que el mundo nos plantea cuando el ser humano es el centro de atención. application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/526 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/526/976 Contabilidad y Auditoría; Núm. 37 (19): CONTABILIDAD Y AUDITORÁA Investigaciones en Teoría Contable; 43 Págs. 1852-446X 1515-2340 Sustentabilidad Transparencia Contabilidad Sustainability Transparency Accountabilty Speech, recurrences and consensus on sustainability Discurso, recurrencias y consensos en torno a la sustentabilidad info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=526_oai |
| institution |
Universidad de Buenos Aires |
| institution_str |
I-28 |
| repository_str |
R-145 |
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Repositorio Digital de la Universidad de Buenos Aires (UBA) |
| language |
Español |
| orig_language_str_mv |
spa |
| topic |
Sustentabilidad Transparencia Contabilidad Sustainability Transparency Accountabilty |
| spellingShingle |
Sustentabilidad Transparencia Contabilidad Sustainability Transparency Accountabilty Rodriguez de Ramirez, María del Carmen Speech, recurrences and consensus on sustainability |
| topic_facet |
Sustentabilidad Transparencia Contabilidad Sustainability Transparency Accountabilty |
| description |
Within the social segment of Accounting, a corpus of theoretical discussion on the financialeconomic, social and environmental impacts of organizational performance as well as a series of proposals of reporting frameworks and indicators, self-evaluation tools and assurance standards have been developing with growing energy in the last ten years. Looking for consensus zones that drive the sustainability paradigm to the mainstream, in the face of the challenges these critical times pose on us (inequality, extreme poverty, unemployment, corruption, feeding crisis, climatic change), we intend to analyze how the discourse in reports such as the one produced by the Commission on the Measurement of Economic Performance and Social Progress and others which had been building the roadmap to Rio + 20 Summit have addressed issues that social accounting has also been studying. We are interested not only on the demands for new measurements and monitoring systems to assess the path of social organizations towards a “sustainable global economy” but also on the convergence of proposals of accountability and transparency that, seen as shared roads and recovered from an accounting approach that considers sustainability as its broad analytical framework, move away from technocratic views and reinforce the need for an integrating approach that rescues the contributions and demands of different stakeholders to face the complexity of the world when we consider the human being as the center of attention. |
| format |
Artículo publishedVersion Articles Artículos de Investigación |
| author |
Rodriguez de Ramirez, María del Carmen |
| author_facet |
Rodriguez de Ramirez, María del Carmen |
| author_sort |
Rodriguez de Ramirez, María del Carmen |
| title |
Speech, recurrences and consensus on sustainability |
| title_short |
Speech, recurrences and consensus on sustainability |
| title_full |
Speech, recurrences and consensus on sustainability |
| title_fullStr |
Speech, recurrences and consensus on sustainability |
| title_full_unstemmed |
Speech, recurrences and consensus on sustainability |
| title_sort |
speech, recurrences and consensus on sustainability |
| publisher |
FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES |
| publishDate |
2013 |
| url |
https://ojs.economicas.uba.ar/Contyaudit/article/view/526 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=526_oai |
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AT rodriguezderamirezmariadelcarmen speechrecurrencesandconsensusonsustainability AT rodriguezderamirezmariadelcarmen discursorecurrenciasyconsensosentornoalasustentabilidad |
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