Abstract

MEJIA SOTO, Eutimio  and  CEBALLOS RINCON, Olga Inés. Accounting Measurement for the Organizational Sustainability from the Three-dimensional Accounting Theory. Rev. Cient. Gen. José María Córdova [online]. 2016, vol.14, n.18, pp.215-243. ISSN 1900-6586.

The Three-dimensional Accounting Theory (3-DAT) comprises information from environmental, social and economic dimensions of wealth that takes control of the organization, in order to contribute to its sustainability. The protection and care of it requires its measurement, and the results will permit the evaluation of the management in the control of the managed resources. The 3-DAT overcomes the reductionism of the economic and financial accounting. In this sense, it reconstructs the foundations, concepts and procedures of the accounting theory and technique, with the purpose of developing a theoretical-accounting framework that includes the environmental and social wealth, with the aim of contributing to its dynamic conservation. It goes beyond the exploitation purposes, with economic profitability purposes, which are characteristic of the traditional accounting. The sustainability of wealth can be measured through interrelated static, dynamic and eco-systemic phases. The first one analyzes the changes that occur in the active or liability, in two specific times: t, t1. The second one studies the movements of income and expenditure over a period of time; the last one incorporates approaches of biodiversity accounting, social accounting and economic accounting. This paper develops the measuring methodology for the wealth changes of the organization in the static phase, i.e., the active.

Keywords : assets; biodiversity accounting; measurement; social accounting; sustainability; wealth.

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