¿Qué enseña la economía ecológica a la contabilidad?

Critical data and indicators of the state and evolution of ecological and social wealth led to the emergence of ecological economics, as a result of a critique of traditional economics that failed to recognize the finite character of nature as a provider of natural resources and a source of assimilation of waste from the economic process. The new economic discipline is the result of an ethical, political, social, and scientific revision of traditional economics, which, focused on its interest in financial accumulation, has neglected the collateral costs of development and economic growth in its historical development. More recently, accounting has also rethought its pragmatic function of legitimizing the processes of dispossession and concentration of wealth, without evaluating the costs of such accumulation or the risks of the process of dispossession of nature and society in order to achieve such levels of centralization of capital. This article, from a qualitative and documentary approach, seeks to identify the main elements of ecological economics that contribute to the theoretical, conceptual and procedural strengthening of the emerging ecological accounting.