Abstract

PEREZ PITA, Amparo Elizabeth  and  TRUJILLO RENDON, Rosa. Application of Accountametrics as a Social Technology in Cases of Environmental Man-Made Disasters. An Approach. Rev. Cient. Gen. José María Córdova [online]. 2014, vol.12, n.14, pp.197-211. ISSN 1900-6586.

The purpose of this paper is a countermetrical approaching to the environmental responsibility of the public accountant to classify, measure, assess, disclose, interpret, evaluate, and control the environmental impact from disasters. Taking into account what Franco says (2012), we think of those factors as countermetrical elements. To do so, we studied the case of a coalmining company that caused the well-known environmental disaster occurred on January 13^th, 2013, due to the dumping of this mineral into the Ciénaga Grande de Santa Marta, Colombia. For the methodological design we consulted several primary sources (Drumond case) as well as secondary (specialized articles on the subject). We conclude that the findings are still preliminary, since Countermetrics is an emerging knowledge. However, it is expected that further research could extrapolate this case to other similar or likely to be compared.

Keywords : Countermetric elements; environmental responsibility; Countermetrics; Drumond case; environmental disasters.

        · abstract in Spanish | French | Portuguese     · text in Spanish     · Spanish ( pdf )