EPISTEMOLOGICAL CONSIDERATIONS OF ENVIRONMENTAL ACCOUNTING Functionalist, interpretive, and critical approaches

被引：0

作者：

Moscoso Paucarchuco, Ketty Marilu ^{[1
]}

Gutierrez Gomez, Edgar ^{[1
]}

Arones Cisneros, Alcides ^{[2
]}

机构：

[1] Univ Nacl Autonoma Huanta, Huanta, Peru

[2] Univ Catolica Trujillo, Trujillo, Peru

来源：

PROMETEICA-REVISTA DE FILOSOFIA Y CIENCIAS | 2023年 / 27期

关键词：

environmental accounting; epistemology; functionalist; interpretive; critical;

D O I：

10.34024/prometeica.2023.27.14275

中图分类号：

B [哲学、宗教];

学科分类号：

01 ; 0101 ;

摘要：

The purpose of this research is to delimit the epistemological considerations of environmental accounting from three categories: functionalist, interpretative and critical, each with 16 subcategories. The methodology used is exploratory, qualitative, based on a documentary analysis of refereed scientific articles in the highest scientific demand (SCOPUS), under exact search filters, with systematic processing through ATLAS.ti9. The results show a greater rootedness in the critical approach, highlighting the drive for change, conflict studies, structural inequality; followed by the functionalist approach, where the interest in clarity, conceptual rigor, as well as the demonstrative pretension and the spirit of precision and certainty predominate; finally, in the interpretative approach, rationalizing practices are sought, with a comprehensive intention that drives a resolution Process

引用

页码：56 / 70

页数：15

共 39 条

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