Por caminos contra-hegemónicos hacia una contabilidad ecológica

Abstract

The meaning of environment has been built through history according to some existence material conditions, overlapped in economic, political and cultural dimensions that today have generated a dominant vision of such idea, but at the same time a semiotic dispute between this and the popular structure about nature. Environmental crisis, in that sense, has been presented from diverse environmental epistemological basis, and supported from different speeches, opening at the same time, different possible solutions most of the times conflicted. In that context, environmental accounting has internalized a series of ideas about the environment, view as a resource or object, generating environmental information more related to corporate profitability than to biodiversity protection. Therefore a need, from the wisdom dialogue, of rethinking the epistemological referents from which accounting is coming from, seen from the environmental complexity, is considered.