The common good in Catholic Social Teaching as a basis for reflection on accounting [El bien común en la Doctrina Social de la Iglesia como fuente para la reflexión sobre la contaduría]

Abstract

This paper aims to expose how accounting as a profession can broaden its horizon of reflection on the concept of common good based on the main postulates of the Catholic Social Teaching within its interpretive horizon, for which it is based on a qualitative methodology and a dialogic method founded on Gadamerian hermeneutics. The main contribution of this study is to propose that accounting, based on the common good from the Catholic Social Teaching, must change the paradigm, generate and communicate financial and non-financial information oriented towards all man and all men, and be oriented towards eco-nomy and eco-logy. © 2022 Pontificio Seminario Mayor San Rafael. All rights reserved.