ACCOUNTING MEASUREMENT OF EXISTENCE (STOCKS) AND CIRCULATION (FLOWS) OF ENVIRONMENTAL, SOCIAL AND ECONOMIC RESOURCES (UNIFIED LANGUAGE). A SYNTHESIS

Abstract

The Three-dimensional Theory of Accounting T3C proposes for the accounting measurement of the sustainability of organizational wealth the method of existence and circulation, the first is static and is calculated through the difference of wealth at two determined time points; the second is dynamic and is calculated through the difference of income and expenditure movements over a period of time. The purpose of this document is to unify the language of the methods indicated; developing a methodology for the valuation of individual and collective resources in the different dimensions and their integral contribution to the sustainability of wealth; consequently, parameters are established to measure the existence, circulation and sustainability of resources, assets and wealth as a whole. The methodology developed takes into account the measurement of the stock, resource flows and environmental, social and economic (one-dimensional) assets that the organization controls in each of the processes and integral (three-dimensional); allowing in this way to obtain results of the increase, stability or decrease of resources and assets, basic criterion for the evaluation of the management of the organization in its contribution to the sustainability, maintenance or unsustainability of the wealth and its components. The results obtained allow us to identify specific problems and adopt corrective or improvement decisions, in time, the specific dimension and process that requires it.