THE CONTRIBUTIONS OF ACCOUNTING TO INTEGRAL ECOLOGY
DOI:
https://doi.org/10.25247/paralellus.2025.v16n39.p441-463Keywords:
Laudato Si', Integral Ecology, AccountingAbstract
The integral ecology, advocated by the encyclical Laudato Si’, imposes on humanity the challenge of transforming the way human beings relate to their peers and the environment. The subject is complex and requires contributions from different fields of knowledge, including accounting. That said, this paper aims to show how this ancient science can contribute to the goal of making integral ecology a reality. In order to achieve this, a literature review was carried out in the areas of theology and accounting. Excerpts from the Holy Bible, such as Gen 41:49, Jb 1:1-3, 1 Kgs 5:1-3:6, Lk 14:28-31 and Lk 16:1-8, make it possible to highlight the important role of accounting in the context of calculating results, controlling and managing assets. It is precisely from this economic and financial perspective that its dominant mode of action is developed. However, there is an urgent need to use it to evaluate and manage non-financial dimensions as well, particularly those of an environmental and social nature. Some progress has been made from this perspective, which makes accounting an essential resource in the quest to achieve integral ecology. This is because, in addition to carrying out its typical functions, it has the potential to spread and consolidate a new mindset in the business world and, consequently, whitin today’s society.
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