EPISTEMOLOGICAL CONSIDERATIONS OF ENVIRONMENTAL ACCOUNTING Functionalist, interpretive, and critical approaches; [CONSIDERAÇÕES EPISTEMOLÓGICAS DA CONTABILIDADE AMBIENTAL Abordagens funcionalistas, interpretativas e críticas]

Moscoso Paucarchuco K.M.; Gómez E.G.; Aronés Cisneros A.A. · Prometeica (2023) · DOI: 10.34024/prometeica.2023.27.14275

Resumen

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.

Instituciones: Universidad Nacional Autónoma de Huanta