Contributions of Emerging Accountants to the Valorization of Ecological Wealth in Latin America
DOI:
https://doi.org/10.47847/Keywords:
emerging accounting, hegemonic current, counter-hegemonic current, valuration of ecological wealth, accounting knowledgeAbstract
The decolonization of knowledge poses the emergence of new philosophical currents that question the understanding of reality under logics that ignore the particularities of the context and territoriality, since hegemonic knowledge is usually implanted by dominant worldviews such as the Anglo-Saxon and Eurocentric that respond to a globalized and capitalist world. Thus, emerging accounting proposes postulates of critical rationalism on the interpretation of it, as a system of information and communication of social facts in order to support decision making and control or responsibility, therefore, this research aims to determine the contributions of emerging accounting in the valuation of ecological wealth in Latin America from a documentary and bibliometric review from a hermeneutic study of heterodox texts. To this end, 156 documents were examined from databases (Scopus and Web of Science). Emerging accounting evidence an advance in the conception of accounting as a moral, political and social science, whose purpose is the rationality of reality from the social facts of organizations through the configuration of a language that allows the construction of a useful information system for the planning and control of actions and impacts (direct and indirect) carried out by social cells. Finally, about the valuation of ecological wealth, the use of various anthropic and biometric valuation methods is proposed, which provide elements for the recognition of the potential of accounting as a multidimensional and interdimensional science that contributes to the conservation, protection and safeguarding of nature; however, the main challenge lies in the definition of materiality in organizations.
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