LA CIENCIA CONTABLE: SU EPISTEMOLOGÍA Y APORTES A LA SOLUCIÓN DE PROBLEMAS EMERGENTES EN CONTRIBUCIÓN AL DESARROLLO SOSTENIBLE

Abstract

This article presents a review of theories related to the debate that accounting has generated, to define its position as a scientific discipline linking this to the support it offers to the move towards sustainable development. A theoretical and empirical map of the relationship that exists amongst accounting, the environment and the interaction with society is proposed. This is done through teory documentary review structure which includes: i) the evolution of accounting through its history; ii) epistemological fundamentals; iii) the application of ethics; iv) finally, it contextualizes accounting from the social and environmental dimensions, including the three-dimensional theory of accounting and contamety. It concludes, firstly, the key role accounting plays, as a social science, in guaranteeing the creation of environmental and social value, from accounting and financial management to sustainable development. Secondly, it models the scientific research of the accounting from of epistemology and knowledge between reasonableness and truth, reflecting on the types of accounting research, among them: the principal, the normative, the interpretative, the critical and the positivist. Finally, it defines corporate social responsibility, in the sense of real and transparent Financial Statements in accordance with the environmental and social reality, referring to the term integral sustainability through the three-dimensional theory of accounting and the contametry in terms of the accounting research.

Keywords

• accounting and sustainable development
• accounting research
• accounting science
• social and environmental value