Environment and society ¿an ethical commitment to the accounting profession?

DOI: https://doi.org/10.56241/asf.v6n11.86
Keywords: Environmental ethics, social responsibility, wealth, sustainability.

Abstract

This paper presents a conceptual approach to the ethical dilemmas faced by the accounting professional: environmental ethics and social responsibility; Starting from the interpretation of some related theories to generate a reflection on the protagonism and commitment of the latter, as a defender, precursor and respectful of natural and human rights. Many accountants have oriented their efforts to process and report economic-financial information, forgetting to account for the natural resources used by the entities and their impact for sustainable development and quality of life. This research has a qualitative approach, using the inductive method and the content analysis, with which the authors try to show how the accounting professional should be aware, that to be an environmentally responsible citizen, the legacy left must be restored and transmitted by nature, in the original conditions, and if possible, a little better.

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Author Biographies

Yaneth Ladino Villegas, Universidad del Quindío.

Contadora Pública, Mg. en Administración Financiera, Especialista en Finanzas, Especialista en Negocios y Finanzas Internacionales. Docente de contrato Universidad del Quindío.

James Ramírez Lozano, Universidad del Quindío

Contador Público, Mg. en Administración, Especialista en Finanzas, Especialista en Gerencia Tributaria. Docente de planta Universidad del Quindío.

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Published
2018-07-01
How to Cite
Ladino Villegas, Y., & Ramírez Lozano, J. (2018). Environment and society ¿an ethical commitment to the accounting profession?. Colombian Journal of Accounting - ASFACOP, 6(11), 67-84. https://doi.org/10.56241/asf.v6n11.86
Issue
Vol. 6 No. 11 (2018): Colombian Journal of Accounting
Section
Social and environmental accounting
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