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| Format: | Artículo científico |
| Language: | en |
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Asociación Española de Profesores Universitarios de Contabilidad
2011
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| Online Access: | https://www.redalyc.org/articulo.oa?id=359733641001 |
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Table of Contents:
- SPECIAL ISSUE ON "SOCIAL RESPONSIBILITY ACCOUNTING AND REPORTING IN TIMES OF 'SUSTAINABILITY DOWNTURN/CRISIS' CARMEN CORREA-RUIZ JOSÉ M. MONEVA-ABADÍA Economía y Finanzas At a time when sustainability performance does not seem to match the expectations raised by the sustainable development concept and, moreover, when the economic downturn and crisis could be further eroding social and environmental concerns and values, the notion of sustainability crisis provides an interesting starting point to reflect on the role of Social and Environmental Accounting Research. Lack of humanity and values, short term economic approach, institutional capture and misunderstanding and misuse of democracy, have all served as catalysts of sustainability downturn and crisis. Thus, this editorial attempts to advance public interest accounting by discussing the controversy around Sustainability and Corporate Social Responsibility, expecting that the constitutive effects of researchers’ words in this special issue and in future research agendas, will result in more transformative power relations able to enhance a healthy democracy inspired by the capacity to do things and to transform individuals’ attitudes and behaviours, as well as the institutional response to the sustainability crisis. 2011 artículo científico 1138-4891 https://www.redalyc.org/articulo.oa?id=359733641001 en http://www.redalyc.org/revista.oa?id=3597 Revista de Contabilidad application/pdf Asociación Española de Profesores Universitarios de Contabilidad Revista de Contabilidad (España) Vol.14