{"id":"https://openalex.org/W4385834880","doi":"https://doi.org/10.53995/23463279.1449","title":"La legitimaci\u00f3n para las pr\u00e1cticas informativas organizacionales como sustento de los est\u00e1ndares de sustentabilidad contable. Una discusi\u00f3n necesaria","display_name":"La legitimaci\u00f3n para las pr\u00e1cticas informativas organizacionales como sustento de los est\u00e1ndares de sustentabilidad contable. Una discusi\u00f3n necesaria","publication_year":2023,"publication_date":"2023-08-15","ids":{"openalex":"https://openalex.org/W4385834880","doi":"https://doi.org/10.53995/23463279.1449"},"language":"es","primary_location":{"id":"doi:10.53995/23463279.1449","doi":"https://doi.org/10.53995/23463279.1449","is_oa":true,"landing_page_url":"https://doi.org/10.53995/23463279.1449","pdf_url":"https://ojs.tdea.edu.co/index.php/encontexto/article/download/1449/1677","source":{"id":"https://openalex.org/S4210185556","display_name":"Revista En-contexto","issn_l":"2346-3279","issn":["2346-3279","2711-0044"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","publindex-recognized"],"host_organization":"https://openalex.org/I4210095853","host_organization_name":"Tecnol\u00f3gico de Antioquia","host_organization_lineage":["https://openalex.org/I4210095853"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista En-contexto","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.tdea.edu.co/index.php/encontexto/article/download/1449/1677","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037778169","display_name":"Lina Marcela S\u00e1nchez V\u00e1squez","orcid":"https://orcid.org/0000-0003-3911-8367","observed_orcids":["https://orcid.org/0000-0003-3911-8367","https://orcid.org/0000-0003-0450-9560"]},"institutions":[{"id":"https://openalex.org/I4210095853","display_name":"Tecnol\u00f3gico de Antioquia","ror":"https://ror.org/00s9vmn82","country_code":"CO","type":"education","lineage":["https://openalex.org/I4210095853"]}],"countries":["CO"],"is_corresponding":true,"raw_author_name":"Lina Marcela S\u00e1nchez V\u00e1squez","raw_affiliation_strings":["Antioquia Institute of Technology","Tecnol\u00f3gico de Antioquia"],"raw_orcid":"https://orcid.org/0000-0003-0450-9560","affiliations":[{"raw_affiliation_string":"Antioquia Institute of Technology","institution_ids":["https://openalex.org/I4210095853"]},{"raw_affiliation_string":"Tecnol\u00f3gico de Antioquia","institution_ids":["https://openalex.org/I4210095853"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5037778169"],"corresponding_institution_ids":["https://openalex.org/I4210095853"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"11","issue":"20","first_page":"37","last_page":"51"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8862000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.8862000107765198,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0786999985575676,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01979999989271164,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/legitimacy","display_name":"legitimacy","score":0.5899999737739563},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.5099999904632568},{"id":"https://openalex.org/keywords/stakeholder-information-needs","display_name":"stakeholder information needs","score":0.7369999885559082},{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.7549999952316284}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5237807631492615},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.42791447043418884},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2675718665122986}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.53995/23463279.1449","doi":"https://doi.org/10.53995/23463279.1449","is_oa":true,"landing_page_url":"https://doi.org/10.53995/23463279.1449","pdf_url":"https://ojs.tdea.edu.co/index.php/encontexto/article/download/1449/1677","source":{"id":"https://openalex.org/S4210185556","display_name":"Revista En-contexto","issn_l":"2346-3279","issn":["2346-3279","2711-0044"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","publindex-recognized"],"host_organization":"https://openalex.org/I4210095853","host_organization_name":"Tecnol\u00f3gico de Antioquia","host_organization_lineage":["https://openalex.org/I4210095853"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista En-contexto","raw_type":"journal-article"},{"id":"pmh:oai:dspace.tdea.edu.co:tdea/9964","doi":null,"is_oa":true,"landing_page_url":"https://dspace.tdea.edu.co/handle/tdea/9964","pdf_url":null,"source":{"id":"https://openalex.org/S7407055431","display_name":"Repositorio Institucional Tecnologico de Antioquia","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"https://ojs.tdea.edu.co/index.php/encontexto/article/view/1449","raw_type":"http://purl.org/coar/resource_type/c_6501"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001712093","doi":null,"is_oa":true,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=9769507","pdf_url":"https://dialnet.unirioja.es/descarga/articulo/9769507.pdf","source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"En-Contexto: Revista de Investigaci\u00f3n en Administraci\u00f3n, Contabilidad, Econom\u00eda y Sociedad, ISSN 2346-3279, Vol. 11, N\u00ba. 20, 2023","raw_type":"text (article)"},{"id":"pmh:oai:doaj.org/article:c9325b98fa3e4edfbe53b0764609d9cb","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/c9325b98fa3e4edfbe53b0764609d9cb","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"En Contexto, Vol 11, Iss 20, Pp 37-51 (2024)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.53995/23463279.1449","doi":"https://doi.org/10.53995/23463279.1449","is_oa":true,"landing_page_url":"https://doi.org/10.53995/23463279.1449","pdf_url":"https://ojs.tdea.edu.co/index.php/encontexto/article/download/1449/1677","source":{"id":"https://openalex.org/S4210185556","display_name":"Revista En-contexto","issn_l":"2346-3279","issn":["2346-3279","2711-0044"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","publindex-recognized"],"host_organization":"https://openalex.org/I4210095853","host_organization_name":"Tecnol\u00f3gico de Antioquia","host_organization_lineage":["https://openalex.org/I4210095853"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista En-contexto","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4385834880.pdf","grobid_xml":"https://content.openalex.org/works/W4385834880.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W2785701768","https://openalex.org/W2839942193","https://openalex.org/W3026661339","https://openalex.org/W3208886226","https://openalex.org/W4211020810","https://openalex.org/W4378980566","https://openalex.org/W4385558306"],"related_works":["https://openalex.org/W4311535924","https://openalex.org/W4411733897","https://openalex.org/W6986979506","https://openalex.org/W4414259280","https://openalex.org/W4394898614","https://openalex.org/W7048279300","https://openalex.org/W4387130562","https://openalex.org/W4399285862","https://openalex.org/W7001249683","https://openalex.org/W7008712568"],"abstract_inverted_index":{"En":[0,62],"el":[1,15,145],"escenario":[2,79],"de":[3,6,17,19,24,33,51,53,82,89,97,115,131,135,138,147,155],"la":[4,31,40,57,60,86,113,122,129,132,136,141,148,153,158],"producci\u00f3n":[5],"informaci\u00f3n":[7,25,34,58,159],"organizacional":[8],"se":[9,67,76,110,125],"hace":[10],"cada":[11],"vez":[12],"m\u00e1s":[13],"frecuente":[14],"uso":[16],"est\u00e1ndares":[18,139],"referencia,":[20],"tanto":[21],"contables":[22],"como":[23,78],"sobre":[26,157],"sostenibilidad;":[27],"esto":[28],"deriva":[29],"en":[30,64,121,144,152,161],"integraci\u00f3n":[32],"financiera":[35,38],"y":[36,49,81,102,106,143],"no":[37],"ante":[39],"complejidad":[41],"que":[42,55,75,94],"implica":[43],"dar":[44],"cobertura":[45],"las":[46,73,90,92],"necesidades":[47],"informativas":[48],"multiplicidad":[50],"grupos":[52],"inter\u00e9s":[54],"compromete":[56],"para":[59,85,140],"sustentabilidad.":[61],"consecuencia,":[63],"este":[65,162],"manuscrito":[66],"presentan":[68],"algunas":[69],"reflexiones":[70],"frente":[71],"a":[72,112],"tendencias":[74],"instauran":[77],"recurrente":[80],"desarrollo":[83],"pr\u00f3ximo":[84],"disciplina":[87],"contable,":[88],"cuales,":[91],"revistas":[93],"hacen":[95],"parte":[96],"Reditores":[98],"han":[99],"sido":[100],"testigo":[101],"promueven":[103],"su":[104,119,150],"discusi\u00f3n":[105],"apropiaci\u00f3n.":[107],"Para":[108],"ello":[109],"acude":[111],"referenciaci\u00f3n":[114],"los":[116],"art\u00edculos":[117],"indicando":[118],"aporte":[120],"discusi\u00f3n;":[123],"posteriormente,":[124],"realiza":[126],"una":[127],"reflexi\u00f3n":[128],"luz":[130],"reciente":[133],"expedici\u00f3n":[134],"norma":[137],"sustentabilidad":[142],"marco":[146],"legitimaci\u00f3n":[149],"influencia":[151],"pretensi\u00f3n":[154],"transparencia":[156],"contable":[160],"escenario.":[163]},"counts_by_year":[],"updated_date":"2026-11-01T11:40:01.658920","created_date":"2023-08-16T00:00:00"}
