Abstract

ROJAS-ROJAS, William et al. PERSPECTIVES FOR REDEFINING ACCOUNTING WITHIN THE FRAMEWORK OF HUMAN NEEDS. Innovar [online]. 2021, vol.31, n.82, pp.223-243.  Epub Nov 11, 2021. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v31n82.98424.

Contemporary reality and its conditions demand a redefinition of the accounting field that allows demystifying what knowledge/ power has naturalized regarding the role of accounting in the protection of life and nature. We identify an alternative perspective of socioeconomics focused on the study of human needs in order to highlight some limitations of the more orthodox accounting approaches and the potentialities of proposals such as green accounting and ecological accounting. Through a documentary review in an interpretive key, we propose a connection with the theoretical framework of Human Scale Development, shaping an accounting perspective that places the needs and satisfiers of human dignity and the resolution of the ecological consequences resulting from current economic dynamics at the center of its work. Therefore, we suggest a general framework for a type of accounting that goes beyond the measurement of profit, transcends the limits of organizations, incorporates different evaluative languages, moves away from the traditional idea of property, and incorporates within its episteme the understanding of local networks based on ecological and social conservation criteria.

Keywords : Accounting; human scale development; accounting epistemology; environment; needs.

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