Social Accounting: A Scope of Ecological Accounting - T3C. Theoretical reflection, and Implementations

Authors

  • Harold Álvarez Álvarez Universidad del Quindío

DOI:

https://doi.org/10.24142/rvc.n22a2

Keywords:

Social accounting, Qualitative-quantitative assessment, Accounting of human resources, Sociocultural heritage, Negative heritage

Abstract

Social accounting is a scope of ecological accounting - T3C: It proposes a qualitative and qualitative-quantitative recognition and measurement methodology of socio-cultural heritage (its subject matter), applicable to the various vectors or types of heritage. In this work, some conceptual, methodological and applicative elements are presented, which constitute an initial proposal for the development of social accounting.

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Author Biography

Harold Álvarez Álvarez, Universidad del Quindío

Profesor titular (jubilado) de la Universidad del Quindio. Magister en ciencias financieras y estudios doctorales en contabilidad y organizaciones. Correo: haroldalvareza@gmail.com

Published

2020-12-22

How to Cite

Álvarez Álvarez, H. (2020). Social Accounting: A Scope of Ecological Accounting - T3C. Theoretical reflection, and Implementations. Revista Visión Contable, (22), 9–59. https://doi.org/10.24142/rvc.n22a2

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Section

Articles