Theoretical emancipation of the accounting practice, as a technique for the fulfillment of the Sustainable Development Goals - ODS

A paradigmatic conciliation is intended as a regulatory mechanism of the intersubjectivities that are generated from the application of international financial reporting standards, to guarantee reports of high ethical quality, applying scientific and ethical methods that give public faith of the common good and sustainability. of life on a healthy planet, free from corruption. The method used for its development underlies the ethnographic analysis that has to be carried out on an indeterminate number of business practices, where the prototypes of the registries are tested, in order to comply with the SDGs.