De las instituciones extractivas a las incluyentes: la gestión estratégica de la contaduría pública a partir de la responsabilidad social y ambiental en Colombia.

Abstract

Ethics in Public Accounting is currently an urgent debate, due to its impact on institutional, political and economic structures, in the face of exclusion, impoverishment and environmental impacts. Therefore, social and environmental responsibility will become highly relevant, where a disciplinary and professional field is deployed towards the development of accounting management instruments, in order to verify the minimum indicators on the inclusion of the other (the social) and of nature (environmental), in addition to the economic ones. In this way, a comprehensive or inclusive development can be repeated, from the creation of scorecards that can account for three-dimensional management indicators, so that they can assess and verify the state of both public and private institutions or organizations in the necessary transit from extractive to inclusive.