Análisis de la relación entre contabilidad y desarrollo sostenible; caso sector industrial sabana occidente de Bogotá
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2022
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
Descripción
Actualmente, algunas empresas exploran un enfoque estratégico hacia el desarrollo sostenible, pretendiendo alcanzar equilibrio entre las dimensiones social, económica y ambiental; para este propósito han implementado cambios en su modelo de gestión organizacional y reestructurado parte de sus procesos. La transformación empresarial ha planteado un debate respecto al rol que asume la contabilidad, dado que ésta se ha concebido bajo el imaginario de un proceso circunscrito al registro, control e información de las operaciones económicas; siendo esta concepción una barrera frente a escenarios alternativos. Este debate suscitó la investigación; donde, desde una metodología descriptiva y cualitativa de enfoque deductivo, se analiza, sobre un muestreo realizado en el sector industrial de la sábana occidente de Bogotá, el involucramiento de la contabilidad en el marco del desarrollo sostenible. Usando fundamentos conceptuales y teóricos de la contabilidad y el desarrollo económico, se aborda la tríada: sociedad, ambiente y economía, como ejes del desarrollo sostenible y sus objetivos, para alcanzar una interpretación situacional y comprender desde el entorno empresarial las variables analizadas, poniendo de relieve aspectos pendientes por fortalecer para que la contabilidad asuma un ejercicio activo dentro de los desafíos propios de la sostenibilidad empresarial.
Some companies are currently exploring a strategic approach to sustainable development, seeking to achieve a balance between the social, economic and environmental dimensions; for this purpose, they have implemented changes in their organizational management model and restructured part of their processes. The business transformation has raised a debate regarding the role assumed by accounting, given that it has been conceived under the imaginary of a process circumscribed to the registration, control, and information of economic operations; this conception being a barrier against alternative scenarios. This debate sparked the investigation; where, from a descriptive and qualitative methodology of deductive approach, the involvement of accounting in the framework of sustainable development is analyzed on a sample carried out in the industrial sector of the western savannah of Bogotá. Using conceptual and theoretical foundations of accounting and economic development, the triad is addressed: society, environment and economy, as axes of sustainable development and its objectives, to achieve a situational interpretation and understand the variables analyzed from the business environment, highlighting highlights pending aspects to be strengthened so that accounting assumes an active exercise within the challenges of business sustainability.
Some companies are currently exploring a strategic approach to sustainable development, seeking to achieve a balance between the social, economic and environmental dimensions; for this purpose, they have implemented changes in their organizational management model and restructured part of their processes. The business transformation has raised a debate regarding the role assumed by accounting, given that it has been conceived under the imaginary of a process circumscribed to the registration, control, and information of economic operations; this conception being a barrier against alternative scenarios. This debate sparked the investigation; where, from a descriptive and qualitative methodology of deductive approach, the involvement of accounting in the framework of sustainable development is analyzed on a sample carried out in the industrial sector of the western savannah of Bogotá. Using conceptual and theoretical foundations of accounting and economic development, the triad is addressed: society, environment and economy, as axes of sustainable development and its objectives, to achieve a situational interpretation and understand the variables analyzed from the business environment, highlighting highlights pending aspects to be strengthened so that accounting assumes an active exercise within the challenges of business sustainability.
Palabras clave
Sostenibilidad empresarial, Contabilidad sostenible, Gestión sostenible, Informes de sostenibilidad, Interpretación situacional, Estrategias operativas