文章基本信息

标题：Aportes de la información contable a una responsabilidad empresarial acorde con las necesidades de la sociedad. Una mirada crítica
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作者：Gabriel Rueda Delgado ; María Victoria Uribe Bohórquez
期刊名称：Cuadernos de Administración
印刷版ISSN：1900-7205
出版年度：2012
卷号：24
期号：43
语种：Spanish
出版社：Pontificia Universidad Javeriana
摘要：Despite the boom in corporate social responsibility (CSR) it is difficult to argue that the social welfare of the individual , formerly in the hands of the State, should be the business of private enterprise. This article therefore proposes initially that CSR should incorporate a new dimension in society, the public agreement in accordance with the theory of communicative action. It then evaluates the transformation required for financial and management accounting used to account for CSR in its traditional form, that is, when a business proclaims its responsibility, into one that accounts for the recognition of the needs of the Colombian situation, called ´corporate social responsibility with social relevance´. The study contributed conceptual categories that can be applied to empirical work on real businesses companies.
关键词：corporate social responsibility;corporate social responsibility with social relevance;accounting;social accounting;responsabilidad social empresarial;responsabilidad empresarial con trascendencia social;contabilidad;contabilidad social;responsabilidade social empresarial;responsabilidade empresarial com transcendência social;contabilidade;contabilidade social