Social Accounting Indicators Aimed at the Design of Policies for the Improvement of Quality of Life

This article is the result of a research project that had as purpose the construction of social quality of life indicators for social accounting, which are useful to characterize the quality of life of public accounting studentsof the Universidad Cooperativa de Colombia, Santa Marta campus. The stud...

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Autor Principal: González-Castillo, Fredy
Otros Autores: Lobatón-Polo, Daulis, Polo de Lobatón, Gregoria
Formato: info:eu-repo/semantics/article
Idioma: spa
Publicado: Editorial Pontificia Universidad Javeriana 2017
Acceso en línea: http://revistas.javeriana.edu.co/index.php/cuacont/article/view/19111
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Sumario: This article is the result of a research project that had as purpose the construction of social quality of life indicators for social accounting, which are useful to characterize the quality of life of public accounting studentsof the Universidad Cooperativa de Colombia, Santa Marta campus. The study was based on the use of qualitative descriptive methodology founded on the systematization of experience; we used document review techniques and workshops. The analysis, conclusions, and information provided by the actors were classified and systematized as to use it as the basis for the proposal of indicators that allow the advancement of social accounting in the strengthening of the management of private or public entities. We conclude that social accounting is a new vision of accounting that includes qualitative information that is advantageousfor decision making, and that, based on accountability, itconstitutes the support of its stakeholders.