Eco-accounting: a Vision for “the Care of the Common Home” from the thought-feeling perspective
Eco-accounting: a Vision for “the Care of the Common Home” from the thought-feeling perspective

Author(s): Ciro Alfonso Serna Mendoza, Eutimio Mejía Soto
Subject(s): Geography, Regional studies
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: bio-accounting; environmental accounting; eco-accounting; thought-feeling; socio-accounting; sustainability
Summary/Abstract: The Multidimensional Accounting Theory MAT states that informed account studies all types of wealth controlled and affected by an organization. The research in the framework of a dialogue of knowledge has allowed advances in the development of accounting systems for the environmental (bio-accounting), social (socio-accounting) and economic (economic accounting) sectors that constitute three-dimensional accounting, which will be extended to new dimensions (four-dimensional, penta-dimensional...), depending on the theoretical, conceptual and procedural development of such dimensions (cultural, ethnic, indigenous, etc.) Some accounting theorists have conceptually grouped all the accounting dimensions and their relationship with the universe of knowledge under the term of eco-accounting, which is addressed in this document, in reference to a contextualized and correlated body of knowledge that integrates the reality of accounting and its potential within the framework of sustainability. This is conceived of as a guiding vision of a new relationship of man with nature, based on respect for ecosystems and protected by the principle of defending life in conditions of dignity and continuity for all expressions of existence, under a criterion of intra- and inter-generational responsibility, in the broadest spatial-temporal spectrum of respect and protection of the common home.

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