Global Anticipatory Accounting Index (GAAI):
Governance, Sustainability, and Technology as Key Factors of Anticipation
Abstract
The Global Index of Anticipatory Accounting (IGCA) is introduced as a methodological tool designed to evaluate countries’ structural preparedness for emerging challenges and their ability to seize opportunities through the measurement of intangible assets in strategic areas such as technology, sustainability, education, and governance.
This article first presents the conceptualization and construction of the IGCA, detailing its nine dimensions and the processes of indicator selection, weighting, and validation. It then applies the index to the case of Venezuela, focusing on the country’s energy transition towards 2045, to illustrate how the IGCA enables the design of prospective scenarios and the anticipation of risks, opportunities, and sustainable development pathways.
In an era of global uncertainty, the IGCA is justified as an essential instrument for strengthening anticipatory governance (CEPAL, 2021), fostering transparency (Banco Mundial, 2022), and activating institutional alliances. Its objectives include scenario design, institutional resilience, and the promotion of sustainable policies. Applications span sustainability assessment (PNUD, 2023), technological development (OCDE, 2022), food security, innovation, and energy transition (IRENA, 2024).
References
American Water Works Association. (1992). Standard methods for examination of water and wastewater. American Publications Health Association.
Banco Mundial. (2022). Indicators for future governance and sustainable development [Documento institucional]. Banco Mundial.
Caraballo, L. G. (2015). La anticipación de los intangibles. Una contabilidad anticipatoria global. En PlaneAción prospectiva estratégica. Teorías, metodologías y buenas prácticas en América Latina. Universidad Nacional Autónoma de México.
CEPAL. (2021). Gobernanza anticipatoria en América Latina: Desafíos y oportunidades. Comisión Económica para América Latina y el Caribe.
IRENA. (2024). Observatorio de las energías renovables. https://observatoriorenovables.org/autores/irena/
Méndez, F. J., Rodríguez, B. A., Menéndez, N. D., & Romero, J. L. (1998). Contribución al estudio sobre el uso de aguas residuales con fines de riego [Tesis de maestría, Universidad Central de Venezuela]. http://saber.ucv.ve/handle/123456/1822
Nweihed, K. G., & Rosales, A. J. (1973). La vigencia del mar. Las leyes internacionales emanadas de las Naciones Unidas. Ed. Equinoccio, Universidad Simón Bolívar. https://usb.ve/Biblioteca/abc/123a/AAAHggsEdfA.phs
OCDE. (2022). Digital transformation and economic sustainability in emerging markets. Organización para la Cooperación y el Desarrollo Económicos.
OMPI. (2024). Examen de los informes sobre el análisis de patentes por tecnología. https://www.wipo.int/es/web/patent-analytics/explore-reports-by-technology
Organización Mundial de la Propiedad Intelectual. (2022). Informe mundial sobre la propiedad intelectual 2022. https://tind.wipo.int/record/45358
Programa de las Naciones Unidas para el Desarrollo. (2023). La transición hacia una economía circular: el futuro que no podemos postergar. https://climatepromise.undp.org/es/news-and-stories/transicion-hacia-una-economia-circular
Romero, A. M. (2007). El ingeniero venezolano del 2020. Boletín Academia Nacional de la Ingeniería y el Hábitat, 14, 68–102. http://www.acading.org.ve/info/boletin14.php
Schwartz, P. (1991). The art of the long view: Planning for the future in an uncertain world. Doubleday.
UNCTAD. (2024). Economía circular y comercio sostenible. https://unctad.org/es/isar/topic/trade-and-environment/circular-economy
World Economic Forum. (2023). Global risks report: Analysis of institutional resilience. WEF.
Downloads
Published
How to Cite
Issue
Section
ARK
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
