The Valuation of Natural Resources in the Paradigmatic Discussion in Accounting
DOI:
https://doi.org/10.24054/face.v18i2.495Keywords:
Valoración Contable Ambiental, Valoración Económica Ambiental, valoración contable, Teoría contable, Métodos De Valoración Contable, Paradigmas ContablesAbstract
The present article is derived from the research project currently being carried out at the Universidad Católica Luis Amigó entitled "Environmental Accounting Valuation for the Watershed Management and Planning Plan (POMCA) of the Sinifaná stream in a section of the municipality of Fredonia Phase 1," which began in February 2018 and ended in November 2018. It also includes some advances derived from the master's thesis in Environment and Sustainable Development at the National University of Colombia entitled "Environmental Accounting in a Mangrove Ecosystem: Case of the Atrato River Delta," conducted by one of the authors. The work was developed using a qualitative methodology.
The article presents the central epistemological considerations of knowledge accumulation models, paradigms in accounting, as well as new perspectives emerging from accounting theory and some reflections on the connection of these theories with the valuation of nature. It discusses the challenges that the subject of accounting knowledge must assume from the emerging paradigm and the direct implications on life as different positions are assumed regarding the valuation of nature.
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