Lights and Shadows in the “Constitutive Power of the Environmental Accounting”

Abstract

This document offers a critical interpretation of the most dominant perspectives of environmental accounting. On the basis of sociological conceptions, the constitutive power of accounting is sketched to “reflect-represent-construct” the fields of social, organizational and market reality. Thus, a study of the relation accounting-nature from feudal times until the present time is made. Also, a reflection regarding the possible “lights and shadows” generated by such a relation and that may empower it to face the social and natural problems of a Sustainable Development taking into consideration a social and community bases is carried out.