The common good in Catholic Social Teaching as a basis for reflection on accounting

Veritas: Revista de Filosofía y Teología 53:143-168 (2022)
  Copy   BIBTEX

Abstract

Resumen Este artículo tiene por objetivo exponer cómo la contaduría como profesión puede ampliar su horizonte de reflexión sobre el concepto de bien común fundamentándose en los postulados principales de la Doctrina Social de la Iglesia dentro de su horizonte interpretativo, para lo cual se basa en una metodología cualitativa y un método dialógico fundamentado en la hermenéutica gadameriana. El principal aporte de este estudio es proponer que la contaduría, basada en el bien común desde la Doctrina Social de la Iglesia, tiene que cambiar de paradigma, generar y comunicar información financiera y no financiera orientada hacia todo el hombre y a todos los hombres, y estar orientada hacia la eco-nomía y la eco-logía. Abstract This paper aims to expose how accounting as a profession can broaden its horizon of reflection on the concept of common good based on the main postulates of the Catholic Social Teaching within its interpretive horizon, for which it is based on a qualitative methodology and a dialogic method founded on Gadamerian hermeneutics. The main contribution of this study is to propose that accounting, based on the common good from the Catholic Social Teaching, must change the paradigm, generate and communicate financial and non-financial information oriented towards all man and all men, and be oriented towards eco-nomy and eco-logy.

Other Versions

No versions found

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 99,245

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Analytics

Added to PP
2023-01-05

Downloads
19 (#957,614)

6 months
6 (#746,535)

Historical graph of downloads
How can I increase my downloads?

Author's Profile

Carlos Vargas
Universidad Nacional Autónoma de México

Citations of this work

No citations found.

Add more citations

References found in this work

No references found.

Add more references