THE NEW ACCOUNTING E.S.E. GLOBALIZATION AND ENVIRONMENT. Latin America

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I will try to bring to light the development of aspects that describe the accounting regulations,the highlights of the international standards, the implications of accounting regulation, theplace of accounting in the field of knowledge and its social function, the competing interestsinternational economic power and SMEs, developed countries and the rest mainly in LatinAmerica. Finally, it is raising of an alter-native to the evolution of accounting by consideringvarious difficulties in the process of economic globalization and accounting harmonizationI try to understand the socio-environmental threats caused by global warming and its causesand then also propose from accounting useful tools for making private and public decisions tohalt and reverse this process that endangers all humanity for not too distant future. Feature forit, the necessary global work from governments both private and public national andinternational organizations of different fields and especially technicians and professionals,with an emphasis on accounting disciplines.

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