SEARCHING THE ROUTE OF NON-MONETARY ECOLOGICALMEASUREMENT-VALUATION, IN THE THREE-DIMENSIONALTHEORY OF ACCOUNTING, T3C

Abstract

This work is inserted in the process of reflection carried out in the macro-research program of the three-dimensional theory of Accounting, PIT3C, initiated in 2011, by the Comparative International Accounting Research Group (hereinafter GICIC), of the Universidad del Quindio, Colombia. It is common knowledge that accounting is a discipline that has developed conceptually, in the last 5 centuries, since Pacciolo's formulation, between Law and Economics, fundamentally. This dependency has determined it to be a kind of servitude to the dominant interests raised from those two powerful disciplines, which have handcuffed it to establish its own routes of identification, recognition and search for solutions to many of the authentic problems of its domain that , being independent, can reach, thus assuming, its own disciplinary future. The problem of accounting, whose social practice is ancient, to a large extent has been the lack of a convincing theoretical accumulation, which would allow it to position itself as a social discipline, identifying its authentic problems of knowledge, and, therefore, to have walked as a technique of other knowledge, depending on foreign hypotheses and theoretical formulations, which have hindered the development of their reflective capacity and the possibility of independent and autonomous growth. Since the 1970s, a fortunate shift has emerged in the conception of accounting and its object of knowledge. The eco-environmental and social aspects have appeared in the accounting north, with more and more presence. It is attested to by countless academic writings, in which the need to venture, in addition to the legal and economic aspects, into various aspects of these two new aspects of knowledge, from the accounting perspective, is claimed.