Globalization in the context of the systemic-ecological-accounting paradigm
Globalization in the face of the systemic ecological accounting paradigm
Keywords:
Environmental accounting, Intangible accounting, bio-regulatory accounting, financial and environmental auditing standardsAbstract
First and foremost, Accounting must be understood as the product of the integration of various disciplines that view reality from the imperceptible to the complex, including mind and body, men and women who contribute from a perspective of otherness, from timelessness, from spacelessness, in a whole that unifies in the akashic field through holographic dialogue, transcending into a configuration of reality where a complex—ecological—paradigm is evident, rather than an immutable accounting system clinging hand-in-hand with the Eurocentric and Cartesian paradigm. We are a body that thinks, imagines, and feels, granting us a unique advantage by creating a mind that allows us to simulate what would happen if we loved or hated ourselves, if we represented the world in this or that way, if we recognized ourselves in dreams or daydreams, if we liked what happened to us or disliked it. The mind is the body experiencing itself. (Capra, 2003, p. 83). To this end, accounting practice must incorporate standards that allow not only for measuring, recognizing, and disclosing facts regarding: environmental accounting, the intangible, accounting regulation, and NAFMA (Financial and Environmental Auditing Standards), but also regarding that ecological humanism that no longer represents sums of money or capital, but rather the good living and existence of the cosmos and of those of us who are part of it.Downloads
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