Accounting in times of COVID-19

The pandemia of COVID-19, that has disrupted the world we knew, invites us to reflect again upon Accounting, its role and its possible contributions to address some of the challenges that brings about the construction of a different social and economic infrastructure. We do so,in this paper, based o...

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Detalles Bibliográficos
Autor principal: Rodriguez de Ramirez, María del Carmen
Formato: Artículo publishedVersion Articles Artículos de Investigación
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2020
Materias:
Contabilidad
Accountability
COVID-19
Nueva normalidad
Información ASG
Accounting
New normal
ESG Information
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/1744
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1744_oai
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-1744_oai
record_format dspace
spelling I28-R145-1744_oai2025-02-11 Rodriguez de Ramirez, María del Carmen 2020-06-08 The pandemia of COVID-19, that has disrupted the world we knew, invites us to reflect again upon Accounting, its role and its possible contributions to address some of the challenges that brings about the construction of a different social and economic infrastructure. We do so,in this paper, based on a comprehensive conceptualization of our discipline that, withiin the framework of sustainability, aims to facilitate the fluid functioning of accountability relationships in a democratic society in order to empower citizens to make informed decisions. We outline some warnings that social accounting has been dealing with to overcome the serious shortcomings of wild capitalism; comment upon insights that prioritize values and the inclusion of stakeholders as the foundation of accounting systems; point out similarities between climate change risks and COVID-19 and analyze how the crisis we are experiencing has exposed the importance of relying on high-quality accounting information not only of financial and economic nature but, primarily, social, environmental and related to the governance of different organizations and of society as a whole. La pandemia de COVID-19, que ha desestructurado al mundo tal como lo conocíamos hasta ahora, nos invita a reflexionar nuevamente sobre la Contabilidad, su rol y sus posibles contribuciones para enfrentar algunos de los desafíos que trae la construcción de una infraestructura social y económica diferente. Lo hacemos, en este artículo, desde una conceptualización amplia de nuestra disciplina que, dentro del marco de la sustentabilidad, se orienta a facilitar el funcionamiento fluido de las relaciones de accountability en una sociedad democrática para empoderar a los ciudadanos de manera que puedan tomar decisiones informadas. Sintetizarmos algunos llamados de atención que la contabilidad social venía observando y trabajando para superar las graves falencias del capitalismo salvaje; comentamos  cuestiones relacionadas con la mirada centrada en los valores y los destinatarios de la información como base de los sistemas contables; señalamos puntos de contacto entre los riesgos derivados del cambio climático y el COVID-19 y analizamos cómo la crisis que estamos experimentando ha puesto de manifiesto la importancia de contar con información contable de calidad no solo de carácter financiero y económico sino también, y fundamentalmente, de tipo social, ambiental y de gobierno de distintas organizaciones y de las sociedad como un todo. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/1744 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/1744/2478 https://ojs.economicas.uba.ar/Contyaudit/article/view/1744/2487 Contabilidad y Auditoría; Núm. 51 (26): CONTABILIDAD Y AUDITORIA Enero - Junio 2020; 109 -154 1852-446X 1515-2340 Contabilidad Accountability COVID-19 Nueva normalidad Información ASG Accounting Accountability COVID-19 New normal ESG Information Accounting in times of COVID-19 La Contabilidad en tiempos del COVID-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos de Investigación https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1744_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Contabilidad
Accountability
COVID-19
Nueva normalidad
Información ASG
Accounting
Accountability
COVID-19
New normal
ESG Information
spellingShingle Contabilidad
Accountability
COVID-19
Nueva normalidad
Información ASG
Accounting
Accountability
COVID-19
New normal
ESG Information
Rodriguez de Ramirez, María del Carmen
Accounting in times of COVID-19
topic_facet Contabilidad
Accountability
COVID-19
Nueva normalidad
Información ASG
Accounting
Accountability
COVID-19
New normal
ESG Information
description The pandemia of COVID-19, that has disrupted the world we knew, invites us to reflect again upon Accounting, its role and its possible contributions to address some of the challenges that brings about the construction of a different social and economic infrastructure. We do so,in this paper, based on a comprehensive conceptualization of our discipline that, withiin the framework of sustainability, aims to facilitate the fluid functioning of accountability relationships in a democratic society in order to empower citizens to make informed decisions. We outline some warnings that social accounting has been dealing with to overcome the serious shortcomings of wild capitalism; comment upon insights that prioritize values and the inclusion of stakeholders as the foundation of accounting systems; point out similarities between climate change risks and COVID-19 and analyze how the crisis we are experiencing has exposed the importance of relying on high-quality accounting information not only of financial and economic nature but, primarily, social, environmental and related to the governance of different organizations and of society as a whole.
format Artículo
publishedVersion
Articles
Artículos de Investigación
author Rodriguez de Ramirez, María del Carmen
author_facet Rodriguez de Ramirez, María del Carmen
author_sort Rodriguez de Ramirez, María del Carmen
title Accounting in times of COVID-19
title_short Accounting in times of COVID-19
title_full Accounting in times of COVID-19
title_fullStr Accounting in times of COVID-19
title_full_unstemmed Accounting in times of COVID-19
title_sort accounting in times of covid-19
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2020
url https://ojs.economicas.uba.ar/Contyaudit/article/view/1744
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=1744_oai
work_keys_str_mv AT rodriguezderamirezmariadelcarmen accountingintimesofcovid19
AT rodriguezderamirezmariadelcarmen lacontabilidadentiemposdelcovid19
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