Abstract

MARTINEZ GALVIS, María Rita  and  SANCHEZ GUEVARA, Alejandro. Environmental Accounting in Colombia from the Perspective of Sustainable Development. Rev.fac.cienc.econ. [online]. 2019, vol.27, n.1, pp.87-106. ISSN 0121-6805.  https://doi.org/10.18359/rfce.3196.

Seeking to identify the problems and perspectives of the Colombian Accounting Academy in the field of environmental accounting, this paper proposes a literature review to reflect on matters related to the subject in Colombia. For these purposes, the authors assessed 56 texts identified in 10 Colombian accounting research journals, published between 1996 and 2015. This review is developed in light of several reflections on the environment, the environmental crisis, and sustainable development, considering their strong and weak aspects that serve as a foundation for understanding the origin of environmental accounting in the country.

Keywords : accounting; environment; sustainable development; Colombia; perspectives; problems.

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