Medición contable de la sustentabilidad organizacional [Método circulación]. Un enfoque desde la Teoría Tridimensional de la Contabilidad1

The formal object of study of accounting is the valuation of qualitative and quantitative the existence and movement of the wealth controlled by the Organization in its environmental, social and economic dimensions. The measurement of the resources and wealth in its three dimensions and the integration of the results from the behavior of income and expenditure, is a prerequisite for the analysis of the contribution organizational sustainability and the taking of relevant decisions. Is proposal for measuring accounting officer is based in the pyramid of the comprehensive sustainability that weighs the riches, locating hierarchically the environmental dimension as the most important, followed by the social, being the economic component who must develop on the basis of the objectives socio-environmental higher.