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The common good in Catholic Social Teaching as a basis for reflection on accounting [El bien común en la Doctrina Social de la Iglesia como fuente para la reflexión sobre la contaduría]

dc.contributor.authorVargas-González C
dc.contributor.authorBetancur H.D
dc.contributor.authorRíos C.E.C.
dc.date.accessioned2023-10-24T19:26:14Z
dc.date.available2023-10-24T19:26:14Z
dc.date.created2022
dc.identifier.issn7174675
dc.identifier.urihttp://hdl.handle.net/11407/8133
dc.description.abstractThis 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. © 2022 Pontificio Seminario Mayor San Rafael. All rights reserved.eng
dc.language.isospa
dc.publisherPontificio Seminario Mayor San Rafael
dc.relation.isversionofhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85148343263&doi=10.4067%2fS0718-92732022000300143&partnerID=40&md5=d53d25bdcc643b6fa2345bda5d92237a
dc.sourceVeritas
dc.sourceVeritaseng
dc.subjectAccountingeng
dc.subjectCatholic Social Teachingeng
dc.subjectCommon goodeng
dc.subjectIntegral developmenteng
dc.titleThe common good in Catholic Social Teaching as a basis for reflection on accounting [El bien común en la Doctrina Social de la Iglesia como fuente para la reflexión sobre la contaduría]eng
dc.typeArticle
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccess
dc.publisher.programContaduría Públicaspa
dc.type.spaArtículo
dc.identifier.doi10.4067/S0718-92732022000300143
dc.relation.citationissue53
dc.relation.citationstartpage143
dc.relation.citationendpage168
dc.publisher.facultyFacultad de Ciencias Económicas y Administrativasspa
dc.affiliationVargas-González, C., Programa de Contaduría Pública, Universidad de Medellín, Colombia
dc.affiliationBetancur, H.D., Universidad de Medellín, Colombia
dc.affiliationRíos, C.E.C., Departamento de Ciencias Contables, Universidad de Antioquia, Colombia, Grupo de Investigaciones y Consultorías en Ciencias Contables, Colombia
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