Ética Contable y Desarrollo Sostenible: Análisis del Rol del Contador Público en la Implementación Empresarial de los Ods
DOI:
https://doi.org/10.70577/asce.v4i4.569Palabras clave:
Ética Contable, Objetivos De Desarrollo Sostenible, Responsabilidad Profesional, Contabilidad Ambiental, Sostenibilidad Empresarial.Resumen
Propósito: Este estudio analiza la responsabilidad ética del contador público como agente estratégico en la implementación de los Objetivos de Desarrollo Sostenible (ODS) dentro de las organizaciones empresariales, examinando los mecanismos de contabilidad social y rendición de cuentas que contribuyen a la construcción de economías sostenibles. Método: Se empleó una metodología cualitativa-documental mediante revisión sistemática de literatura siguiendo directrices PRISMA 2020. Se analizaron 47 documentos seleccionados de bases de datos Scopus, Web of Science y SciELO, complementados con marcos normativos del IFAC, IESBA, GRI e ISSB, publicados entre 2019 y 2025. Resultados: Los hallazgos revelan que el contador público posee competencias distintivas para contribuir a los ODS 8, 12, 13 y 16 mediante la medición, verificación y comunicación de información de sostenibilidad. Se identificaron cuatro categorías de barreras: formativas, organizacionales, regulatorias y éticas, siendo el riesgo de greenwashing el desafío más crítico para la legitimidad profesional. Aporte original: Este estudio contribuye al campo integrando simultáneamente dimensiones normativas, éticas y prácticas del rol contable frente a los ODS, proponiendo un modelo conceptual que articula responsabilidad ética profesional con mecanismos específicos de accountability multidimensional, aspecto escasamente abordado en investigaciones previas centradas en contextos latinoamericanos. Implicaciones: Los resultados tienen implicaciones teóricas para la reconceptualización de la contabilidad como disciplina social comprometida con la sostenibilidad, e implicaciones prácticas para el diseño de programas de formación profesional y marcos regulatorios que fortalezcan el rol del contador en la transición hacia economías sostenibles. Limitaciones: El estudio se circunscribe al análisis documental sin validación empírica mediante trabajo de campo, lo cual constituye una oportunidad para investigaciones futuras.
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Derechos de autor 2025 Hilda Janeth Ramírez Apunte, María Del Carmen Ibarra Chango
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