Abstract

QUINCHE MARTIN, FABIÁN LEONARDO. A CRITICAL EVALUATION OF THE CORPORATE ENVIRONMENTAL ACCOUNTING. Rev.fac.cienc.econ. [online]. 2008, vol.16, n.1, pp.197-216. ISSN 0121-6805.

The debate for the relationship between accounting and environment has been not depth in our country. The present paper try to deep in this discussion that involve take into account the social, institutional and disciplinary character of accounting. Then, to treat the role of knowledge and economic disciplines in the vision of the treatment of nature is necessary. From an interdisciplinary and critical perspective of economic disciplines it is driven to evaluate the corporate environmental accounting. It is conclude that corporate environmental accounting has implied a translation of traditional technologies of corporate accounting and the legitimating of environmental non-friendly activities by discourse and produced information.

Keywords : Nature; Knowledge; Environmental Accounting; Economic Disciplines.

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