<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-5051</journal-id>
<journal-title><![CDATA[Innovar]]></journal-title>
<abbrev-journal-title><![CDATA[Innovar]]></abbrev-journal-title>
<issn>0121-5051</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas. Universidad Nacional de Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-50512021000400223</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v31n82.98424</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Perspectivas para la reconceptualización de la contabilidad en el marco de las necesidades humanas]]></article-title>
<article-title xml:lang="en"><![CDATA[PERSPECTIVES FOR REDEFINING ACCOUNTING WITHIN THE FRAMEWORK OF HUMAN NEEDS]]></article-title>
<article-title xml:lang="pt"><![CDATA[PERSPECTIVAS PARA A RECONCEITUAÇÃO DA CONTABILIDADE NO ÂMBITO DAS NECESSIDADES HUMANAS]]></article-title>
<article-title xml:lang="fr"><![CDATA[PERSPECTIVES DE RECONCEPTUALISATION DE LA COMPTABILITÉ DANS LE CADRE DES BESOINS HUMAINS]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rojas-Rojas]]></surname>
<given-names><![CDATA[William]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ospina-Zapata]]></surname>
<given-names><![CDATA[Carlos Mario]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cardona]]></surname>
<given-names><![CDATA[Juan David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ocampo-Salazar]]></surname>
<given-names><![CDATA[Carmen Alejandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[Danny]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Valle Santiago de Cali ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Antioquia  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Antioquia  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad eafit  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af5">
<institution><![CDATA[,Universidad de Antioquia  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>31</volume>
<numero>82</numero>
<fpage>223</fpage>
<lpage>243</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512021000400223&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512021000400223&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512021000400223&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: Las condiciones de la contemporaneidad reclaman una reconceptualización del campo contable que permita desmitificar lo que el saber/ poder ha naturalizado respecto de los alcances de la contabilidad para defender la vida y la naturaleza. Ubicamos una perspectiva alternativa de la socioeconomía centrada en el estudio de las necesidades humanas para resaltar algunas limitaciones de los enfoques más ortodoxos de la contabilidad y las potencialidades de propuestas como la contabilidad verde y la contabilidad ecológica. Utilizando como metodología la revisión documental, en clave interpretativa, se propone una conexión con el marco teórico del desarrollo a escala humana (DEH), perfilando una perspectiva de la contabilidad que ubica en el centro de su trabajo las necesidades y satisfactores comprometidos con la dignidad humana y la resolución de las consecuencias ecológicas de las dinámicas económicas vigentes. Sugerimos un marco general para una contabilidad que trascienda la medición del lucro, supere los límites de la entidad, incorpore distintos lenguajes valorativos, se descentre de la idea tradicional de patrimonio e incorpore en su episteme la comprensión de redes locales bajo criterios de cuidado ecológico y social.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: As condições de contemporaneidade exigem uma reconcei-tuação do campo contábil que permita desmistificar o que o saber/poder naturalizou em relação ao escopo da contabilidade para defender a vida e a natureza. Localizamos uma perspectiva alternativa de socioeconomia focada no estudo das necessidades humanas para destacar algumas limitações das abordagens mais ortodoxas da contabilidade e as potencialidades de propostas como contabilidade verde e contabilidade ecológica. Utilizando-se como metodologia a revisão documental, em uma chave interpretativa, propõe-se uma conexão com o arcabouço teórico do Desenvolvimento à Escala Humana, delineando uma perspectiva de contabilidade que coloca no centro de seu trabalho as necessidades e satisfações comprometidas com a dignidade humana e a resolução das consequências ecológicas da dinâmica econômica atual. Sugerimos um quadro geral para uma contabilidade que transcenda a medição do lucro, ultrapasse os limites da entidade, incorpore diferentes linguagens de valorização, se distancie da ideia tradicional de patrimônio e incorpore em seu episteme a compreensão das redes locais sob critérios de assistência ecológica e social.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ: Les conditions actuelles exigent une reconceptualisation du champ comptable qui permette de démystifier ce que le savoir/pouvoir a naturalisé par rapport à la portée de la comptabilité pour défendre la vie et la nature. Nous localisons une perspective alternative de la socio économie axée sur l'étude des besoins humains pour mettre en évidence certaines limites des approches plus orthodoxes de la comptabilité et les potentialités de propositions telles que la comptabilité verte et la comptabilité écologique. En utilisant comme méthodologie la revue documentaire, dans une clé interprétative, on propose une connexion avec le cadre théorique du développement à l'échelle humaine (DEH), en esquissant une perspective comptable qui place au centre de son travail les besoins et les satisfaisants engagés avec la dignité humaine et la résolution des conséquences écologiques de la dynamique économique actuelle. Nous proposons un cadre général pour une comptabilité qui transcende la mesure du profit, dépasse les limites de l'entité, intègre différents langages évaluatifs, s'éloigne de l'idée traditionnelle de patrimoine et intègre dans son épistémè la compréhension des réseaux locaux sous des critères de soin écologique et social.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[contabilidad]]></kwd>
<kwd lng="es"><![CDATA[desarrollo a escala humana]]></kwd>
<kwd lng="es"><![CDATA[epistemología contable]]></kwd>
<kwd lng="es"><![CDATA[medio ambiente]]></kwd>
<kwd lng="es"><![CDATA[necesidades]]></kwd>
<kwd lng="en"><![CDATA[Accounting]]></kwd>
<kwd lng="en"><![CDATA[human scale development]]></kwd>
<kwd lng="en"><![CDATA[accounting epistemology]]></kwd>
<kwd lng="en"><![CDATA[environment]]></kwd>
<kwd lng="en"><![CDATA[needs]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade]]></kwd>
<kwd lng="pt"><![CDATA[desenvolvimento à escala humana]]></kwd>
<kwd lng="pt"><![CDATA[epistemologia contábil]]></kwd>
<kwd lng="pt"><![CDATA[meio ambiente]]></kwd>
<kwd lng="pt"><![CDATA[necessidades]]></kwd>
<kwd lng="fr"><![CDATA[comptabilité]]></kwd>
<kwd lng="fr"><![CDATA[développement à échelle humaine]]></kwd>
<kwd lng="fr"><![CDATA[épistémologie comptable]]></kwd>
<kwd lng="fr"><![CDATA[environnement]]></kwd>
<kwd lng="fr"><![CDATA[besoins]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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