Eco-accounting as a response to the criticism of the neoliberal model: Genesis and ontology

• Diana Patricia Franco Campos
• Higidia Rosa Moreno Pachamango
• Pedro José Arrieta Melendrez
• Soledad Marlene Pesantes Shimajuko

Keywords: eco-accounting, ecology, economy, financialization

Abstract

The objective of this article is to explain the birth of the eco-accounting research program, which emerges from a critical vision made to the economic dimension of accounting, not because of its nature but because of the disfigurement that has been made of its cultural mission. by constructing an overlapping of favorable conditions for specific groups of information users who are gravitated by the economic and political systems of developed and emerging countries. From the methodological level, the research is documentary, based on the analysis of the information obtained from different sources. According to the nature of the information that was answered to answer the research problem, it is qualitative. According to the method used, this research is analytical - hermeneutical. The results reflect that the argument that supports the valuation dichotomy in the valuation function is largely constituted by the structure of the IFRS model by simultaneously proposing the use of fair value and historical cost. It can be concluded that, the risk of fair value measurements, which are established based on exogenous situations such as demand and market behavior, lead to risks that threaten the maintenance of capital regardless of its operational or financial focus.

References

Álvarez, Á. H. (2009). La dicotomía valorativa en el modelo contable NICNIIF: una reflexión a la luz de la teoría económica del. Adversia , 61-93.

Álvarez, A. H., & Cortés, J. J. (2018). La supra-regulación contable y la financiarización económica. En contexto, 62-84.

Anders, V., & al., E. (2001). Etimologias de Chile. http://etimologiasdeChile.net

Barra, R. A. (1996). Apuntes de una filosofía y paradigma ecológico. Espacio Editorial.

Bustelo, P., & Beice. (2000). La construcción de una nueva arquitectura financiera. Boletín Económico de Información Comercial Española, nº 2.642, 25-33.

Canabal, G. J. (2015). Guía metodologica para la preparación y presentación de trabajos de grado. Publicaciones Unisinú.

Congreso, C. (2017). Gaceta 517. Bogotá: Congreso de la República de Colombia.

Escobar, A. (2016). Sentipensar con la Tierra: Las Luchas Territoriales y la Dimensión Ontológica de las Epistemologías del Sur. Revista de Antropología Iberoamericana, 11(1), 11-32.

Fals, O. (2014). Cinecia, compromiso y cambio social. Montevideo: Editorial El Colectivo.

Gadamer, H. G. (1977). Verdad y método. Volumen I. Salamanca: Ediciones Sígueme.

Lópes de Sá, A. (1992). Fundamentos lógicos de la teoría de las funciones sistemáticas del patrimonio hacendal. Cuadernos, (23), 13-45.

Maturana, H., & Varela, F. (1996). El árbol del conocimiento. Debate, S.A.

Moré, O. E. (2004). Crítica a la globalización y su arquitectura financiera. Economía y Desarrollo, 135-144.