1.- INVESTIGATION PLAN
I.- TITLE
ACCOUNTING AS A SCIENCE THAT CONTRIBUTES THE ECONOMIC AND SOCIAL DEVELOPMENT OF PERU.
II.- NAME OF THE GRADUATING
III.- PLACE AND ENTITY IN WHICH THE THESIS WILL BE DEVELOPED
The study will be carried out in the city of Lima, Province of Lima, Department of Lima, Country Peru.
IV.- PROBLEM STATEMENT
IV.1.1.-Description of the Problem Reality
It is common to hear from the representatives of many organizations, businessmen and the general public that the financial statements prepared by public accountants serve, if they are not updated to the reality of a changing and competitive world, which are not useful for decision-making both in private and public companies, now that there is a trend that speaks of autonomy versus the legal; example accounting for hidden intangible assets or intellectual capital.
Likewise, another problem is the language that the public accountant uses for the development of his activities, not being understandable by the businessmen and by the citizens, a palpable example is when the financial statements are exposed and their use in the municipal councils.
Similarly, companies or organizations currently speak of social responsibility, to this fact the public accountant must communicate the social and environmental effects of the economic activity of organizations to certain interest groups in society and to society as a whole, which has not been done.
Before these facts it is necessary to establish new parameters or improvements for accounting science that can contribute to the economy and the social aspect in the country.
Accounting is a social "science" because companies now need to relate to their environment, or because Social Responsibility is already affecting the management of organizations and, hence, the social science approach.
To affirm that Accounting is a social "science" we must consider a much older temporal scope, in fact that it has been in force since the time of Lucas Paciolo, the reason for the social label is that its objective is to report on the transactions that are they perform in an organization; there is an easy way to test this: if there is no transaction then there is no operation to log.
Of course, someone could tell us that Depreciation does not require the existence of two people or organizations and therefore would be an exception to social etiquette, but it is not so; In Accounting, we know that there is a temporality in operations; in fact, the very existence of financial statements is due to the recognition that many transactions are valid for more than one year for an organization. Let us remember that this operation - depreciation - has been generated by the entry of an asset into the organization and, consequently, must be valued over time by the use or wear and tear generated by the fact that they also carry out transactions.
Accounting as a science under construction?
If you look, I have placed quotation marks to affirm the science issue, personally I do not think that accounting has achieved a status of science, well if there are many theoretical efforts to affirm that if it is, that are based on the fact of adapting a certain model to support this statement but that unfortunately do not have a practical approach, someone could claim that Accounting being science or not works in a company, the Accounting area will be the same, etc. etc. and this is basically true.
So we can speak of an intermediate level between Science and Technique, we refer to technology, because we cannot forget that in Accounting new knowledge is also generated, sometimes somewhat erratic since many of the investigations carried out remain in the field of theory.
Accounting as a profession in its daily work has a practical orientation based on the application of a series of standards generated by common agreement of the accounting union, this is one of the points that hinders its scientific nature, due to the ease with which the transactions and that they must keep the same relationship with the issuance of the standards which generates the constant changes of versions in the accounting rules, which are only related to the financial issue leaving aside other perspectives that are of common interest in the accounting profession.
Should we include social and economic costs in accounting?
A distant discussion by a Colombian colleague about the objective of Accounting and its possibility of change seems to me the appropriate comment for this point. On the one hand we will remember that the objective of Accounting in information and personally I think that this will continue to be in force over time.
On the other hand, in a basic course of costs we will remember that there are two types of costs: implicit and explicit, the first being not countable (based on our historical cost model), hence the question: should social and economic costs be countable? And when I refer to the expression "countable" I refer to the two possibilities that can be given (quantitative and qualitative model), in my personal opinion this possibility becomes inapplicable due to the following:
Entity principle.- Remember that Accounting aims to inform, so it is essential to consider what is reported and to whom it is reported, a situation that changes when it comes to economic and social costs. I still remember a thesis plan proposal proposed by this colleague, to determine the costs of decontaminating the Ñahuinpuquio lagoon; This situation is far from being applicable in accounting since we must recognize a difference in economic and accounting analysis, the first will always be referred to a macro environment (external to an organization) and the perspective of our profession will be micro (always referred to an organization).), Does this situation imply a limitation to Accounting? In my opinion I don't think that's the case,We must finish reporting on all the situations related to the organization (we are still waiting for an accounting standard on intellectual capital, for example) this field is the one that corresponds to our profession which must be adequately delimited.
Is Social Responsibility EXCLUSIVELY ENTERPRISE?
It is always interesting to comment on the differences between organization and company, and one of the obvious differences is that the first is broader than the second, by definition a company implies a profit while in the case of the second a group of people with a specific objective.
It happens that Social Responsibility is always talked about from a business perspective and nothing else, we should ask ourselves: Can a parish not adopt Social Responsibility strategies ?, and it is precisely the restricted approach to CSR that generates many confusions when implementing strategies of compliance.
Let us remember that the generation of an ISO Standard on the subject is coming soon, the question is whether it is exclusive for companies, by definition it should be broad and applicable to all types of organizations, as is already the case with the issue of quality or the environment. Should everything point to the search for profitability?
The example of Kaplan and Norton on the tools for measuring situations in the company is classic, if we only saw the financial issue it was like driving with a rear-view mirror, the same thing happens with profitability that must be analyzed with other elements that allow us a comprehensive overview of our organization.
Profitability tends, in an exclusive analysis of this variable, to be very short-term and therefore to generate myopia in an information user, it is often difficult to speak of profitability in the area of Social Responsibility, unless the concepts of its application as it often happens in unethical practices of social marketing, which seek to "wash the face of an organization".
Is it well said: Environmental Accounting? o Do you need another name?
Finally, the topic of Environmental Accounting or Accounting of Extractive Activities, although as it is now carried, it seems to me that the name would lean more towards this last perspective, if we remember the objective of Accounting is to inform, then Environmental Accounting must report on the effect of the environment. environment in the organization. But we are surprised that current information models take some additional perspectives such as the social and economic.
So is a name change required? It seems to me that if, then, we would speak of a Social Accounting, not like the one we had in the past referring to the management of national accounts (which is now assumed by Government Accounting) but as an information system of an organization that is related to its environment and interior.
IV.1.2.- Delimitation of the Investigation
a) Spatial delimitation
The scope in which the research will be carried out includes the City of Lima, Province of Lima, Department of Lima, Country Peru.
b) Temporary delimitation
The period that includes the study, covers from 2008 to 2009.
c) Social delimitation
The Human team with which we will work is that of officials, businessmen, accountants and citizens in general.
IV.1.3.- Feasibility and Viability of the Research
For the development of this research, the necessary financial, human and material resources are available, and it is planned to finish this research in 2010.
IV.1.4.- Justification of the Investigation
The present work was chosen aimed at contributing and promoting the contribution of accounting science to the economic and social development of the Country, for which the Certified Public Accountant nowadays must establish his knowledge to offer it to the citizenship in three fundamental elements that are: the technical or methodological aspect of the profession; the humanistic aspect and social orientation of his training and a research methodology that makes him a critical professional and questioner of the social reality that his country lives in this case Peru and that drives him to fight for the necessary transformation.
After the research study, guidelines will be established for accounting science to improve its services in economic development and in the social aspect and to break the paradigm that accounting is social science that has the objective of controlling and managing the assets of an accounting entity.
IV.1.5.- Importance of Research
The importance of this research topic is the achievement of the objectives that lead accounting science to improve its economic and social services both in companies and organizations, as well as providing contributions for the development of the country, in this case Peru.
For which you must be well trained in current regulations, technological services and above all be a critical professional and questioner of the national reality.
V.- PROBLEM STATEMENT
V 1.1 Definition of the Problem
V1.1.1 Main Problem
What are the factors that do not allow Accounting as a science to contribute to economic and social development in Peru ”
V1.1.2 Secondary Problem
1. How can current accounting science contribute to the economic development of Peru?
2. How can accounting as a social science support organizations, companies and citizens?
SAW. THEORETICAL FRAMEWORK
VI.1.1 Reference Framework
Accounting as a business information science throughout its history has always sought to satisfy the requirements of its internal and external users, processing basic resources such as: raw materials, machines, capital or money, and human resources, without taking Keep in mind that the company is an economic unit of a social subsystem that is also obliged to administer with social responsibility those resources that lead to the fulfillment of the aspirations and demands of the community. So it is imperative today to ask ourselves as public accountants: what responsibility do companies have regarding the social impacts derived from their activities? Do they carry out actions that mitigate or avoid these negative effects?
In other words, we must take into account social responsibility as an element that must be shared by all levels of the company to the extent that each corresponds to them, among which it is important to point out the work that corresponds to the professionals of accounting as one of the main developers and managers of business information systems, we are obliged to cover these new objectives and functions derived from the expansion of social awareness in order to publicize how the company or economic entity is acting in relation to the socioeconomic and natural environment.Under this current social sensitivity, accounting science must undergo transformations as a consequence of the new information requirements that come in from both abroad and internally due to the expansion of social responsibilities that companies or entities currently have. In this way, the objective of accountability to owners and investors has been expanded by the demands of transparency and control of everything that affects social welfare.
These modern requirements associated with increasing awareness of the level and quality of life require us to add to our traditional information the presentation of a greater volume of social, ethical, environmental or ecological data, which is called Social Accounting.
I. SOURCE OF SOCIAL ACCOUNTING
The evolutionary origin of social accounting is based on the following theories:
1. Neoclassical or marginalist theory, there are two currents in the study of environmental accounting whose theoretical origin can be framed in neoclassical economics:
- Theory of true profit, this theory maintains that the company in determining its results ignores the social and environmental effects and, therefore, the information given through social accounting could measure its net contribution to society. In order to determine this contribution, the external social and environmental effects that originate in the production process must be considered, considering it necessary to assess those external effects generated in the environmental economy. This process of environmental valuation has many limitations since it is morally unacceptable to monetize certain aspects of human life or the extinction of any species, since there is a difficulty in choosing a social discount rate, for example, for the valuation of the effect of future nuclear costs;These operational difficulties and inconsistencies in valuation models have led this theory to a practical solution "calculate the cost to avoid external social and environmental effects." The utility theory, this theory holds that companies must inform society of those activities they carry out and affect them for the purpose that there is evidence for individual users to consider in decision-making, in addition to generating evidence for the capital market to use this information in determining the appropriate values circulating in it, that is, the environmental information should imply a change in the valuation of assets, of the companies.
2. Institutional Theories, generates within it the following theories:
- Participant theory. This theory is a democratic extension since it mentions that democracy should not be a vassal only for the owners of capital, promoting the social and environmental responsibility that companies have with society. Under this theory, accounting should serve to hold companies accountable for the coercive mechanisms determined by the State under a social contract in order to report these matters to the individuals, organizations and society as a whole on which the company depends. Legitimation theory. Institutional legitimacy is given through coercive and / or mimetic mechanisms, since most companies do not report on environmental aspects, however,maintains that the quantity and quality of social information is modified as a result of the existence of a legitimacy gap. Constructivist theory. Accounting is an influential mechanism of economic and social management, which is why it is considered an important element for the social construction of reality. This theory maintains that a non-exclusive accounting could be prepared under institutionalization mechanisms, since traditional accounting does not consider the environment as part of the information to be disclosed.This theory maintains that a non-exclusive accounting could be prepared under institutionalization mechanisms, since traditional accounting does not consider the environment as part of the information to be disclosed.This theory holds that non-exclusive accounting could be prepared under institutionalization mechanisms, since traditional accounting does not consider the environment as part of the information to be disclosed.
3. Critical Theory. This theory holds that social production is a confluence of efforts that society makes to reach the social fruit; however, she observes that the individual who participates in this production is only rewarded through a salary, leaving aside the other factors that participate in this social production. This theory analyzes the classes and behaviors of the market, the determination of the value of goods and services, and the State that like any organization participates under its own interests. That is, through these accounting reports, a more emancipated vision of human motivation is recognized, recognizing in it the existence of power and conflicts in society that affect the distribution of wealth and income,highlighting the importance of the historical and institutional environments of society.
THE RECOGNITION OF «THE SOCIAL RESPONSIBILITY OF THE COMPANY
There are different definitions and positions about what is understood by corporate social responsibility, in line with the role given to the company in society, since the modern company cannot be limited to the sole responsibility of offering goods and services, but You should increase your business objectives by incorporating those that refer to the natural and social environment with which each of them can potentially relate. To carry out this responsibility, the needs and interests of social groups that may be affected by the actions of the company or entity must be taken into account. This leads to manifesting that the concept of social responsibility has not been the same in different times, since until the first half of the 20th century it did not exist as such,Subsequently, companies begin to accept the existence of responsibility by participating in the well-being of society through social activities. Only in the second half of the 20th century did society become aware of the capacity of the private sector to influence and solve social problems, also recognizing the damages and risks that it caused in its environment. The latter created pressure for the government to intervene by imposing regulations to protect the public interest and natural resources. In this evolution of social responsibility, many companies, institutions and government try to find a method to face social change that is characterized by a mixture of obligations that emanate from government regulations and the companies' own sensitivity.
As we see, modern business entities have to broaden their business functions and objectives as a consequence of assuming new social responsibilities, going from profit maximization to the incorporation of social and natural aspects within the scope of their own decisions. This social responsibility is going to change as the expectations of performance that are generated in the business environment of businesses evolve.
In the following summary table, we can objectively observe the different modalities of interpretation that have been given to responsibility and their relationship with the types of social responsibility assumed by the company:
In conclusion, business, government and society have been interrelated in such a way that their original roles have changed towards actions in which the decisions of the different participants are not independent but are usually influenced, or even imposed, by other social groups.
SOCIAL ACCOUNTING: CONCEPT, OBJECTIVES AND CHARACTERISTICS
The new social responsibilities that appear for companies represent an increase in information demands, both from abroad and for the entity's management. As a consequence, the companies have been preparing a series of information to cover these demands. The grouping of all this data has been called in various ways such as: social information of the company, information or accounting on social responsibility, socially based information, social accounting, cte. With the aim of homogenizing the nomenclature we will call it Social or Social Base Accounting, which includes the information generated by the entity to reflect various social aspects on which its activity may impact, such as issues related to employees, the social community,the environment and other ethical issues.
In Latin America in the sixties and eighties there was a minimal transcendence of the social responsibility of companies towards society because they only dedicated themselves to carrying out their main role and culturally they attributed the social aspect to the State; Later, in the 1990s, after the stage of privatization and deregulation of the economy, we joined the Anglo-Saxon model that spoke of corporate social responsibility associated with environmental problems.
1. Concepts. There are various definitions and conceptualizations to focus on what is understood by Social Accounting. These definitions are differentiated by the topics or areas subject to treatment and by the economic scope in which it will be used, as an example of the different definitions that exist, we can mention some that we consider to be the most important:
· The American Accounting Association does not establish its own definition of social accounting, it defines it using the generic concept of accounting, stating that "Accounting is the technique and / or science of measurement and interpretation of activities and phenomena that are economic and social in nature essentially".
· Others such as Seldler and Seidler state that social accounting is the "Modification and application of the practices, techniques and discipline of conventional accounting, to the analysis and solution of problems of a social nature".
· For Ramanathan it is the «Selection process of variables of the social behavior of the company, the measures and the measurement procedures, the development of useful information for the evaluation of social behavior and the communication of this information to interested social groups».
· Gray, Owen and Maunders consider that social accounting can have two senses:
the first through the "Presentation of financial information about the costs and benefits related to the impact of the company's social behavior" and the second through a "Periodic presentation of an entity social report".
· Finally, we consider the definition by Mathews and Perera that supposes "the extension of the objectives of traditional accounting to new areas of information such as information on employees, products, services to the neighborhood and the prevention or reduction of pollution."
From all these definitions described, we can sketch one that brings together our thinking, stating that Social Accounting is the: «Process of communicating the social and environmental effects of the economic activity of organizations to certain interest groups in society and to society in their set. As such, it involves extending the responsibility of organizations (particularly companies) beyond the traditional role of providing financial statements to capital owners or investors (particularly shareholders). Such an extension is based on the fact that companies have broader responsibilities than making money for their shareholders ”.
Goals. From the different conceptualizations that we have analyzed about Social Accounting we can distinguish different objectives, the most important being the following:
· Identify and measure the net social contribution of the company in the information that it reports annually in its financial statements or in separate reports that expose in a transparent way the social behavior of the company in the so-called «social balance».
· Provide information for decision-making on social policies and practices adopted by the company at the strategic level of the organization.
· Help determine if the company's social strategies and practices are consistent with social priorities.
· Inform the community about the company's social contribution, both in the fields of environmental impact and in those of human and ethical resources.
From all these definitions described, we can sketch one that brings together our thinking, stating that Social Accounting is the: «Process of communicating the social and environmental effects of the economic activity of organizations to certain interest groups in society and to society in their set. As such, it involves extending the responsibility of organizations (particularly companies) beyond the traditional role of providing financial statements to capital owners or investors (particularly shareholders). Such an extension is based on the fact that companies have broader responsibilities than making money for their shareholders ”.
Goals. From the different conceptualizations that we have analyzed about Social Accounting we can distinguish different objectives, the most important being the following:
· Identify and measure the net social contribution of the company in the information that it reports annually in its financial statements or in separate reports that expose in a transparent way the social behavior of the company in the so-called «social balance».
· Provide information for decision-making on social policies and practices adopted by the company at the strategic level of the organization.
· Help determine if the company's social strategies and practices are consistent with social priorities.
· Inform the community about the company's social contribution, both in the fields of environmental impact and in those of human and ethical resources.
THEORIES OF SOCIAL ACCOUNTING
Theories of social accounting are as follows:
1. Functionalist or market paradigm. This paradigm incorporates all theories based on neoclassical economic theory and classical management theory. The arguments on which it relies to explain the presentation of information are those related to the market. Some of the main ideas they hold are the following:
· The objective of social information is to offer useful data to shareholders and financial markets, since such information can influence the valuation of shares. The basic user of it is therefore the investor.
· The defenders of these positions consider that no requirement regarding social responsibility should be imposed on entities, since it is considered as an incorrect application of shareholder funds.
· The maximization of social satisfaction is achieved through the free market.
In summary, these are the traditional positions in which the operation of the market is the one that explains all the actions related to the preparation and presentation of various types of information, of which those of a social nature occupy an increasingly relevant position. Therefore, this paradigm is supported by purely economic justifications.
2. Interpretive or social paradigm. The interpretive paradigm is based on social arguments that consider the existence of a social world with a plurality of agents who use the social information generated by economic entities. The socially-based information is no longer primarily aimed at the investor, but is also of interest to employees, customers, the general public, administrations and public bodies, NGOs, cte. There is a multiplicity of users.
The response of capital markets to social accounting is not as relevant for new user groups, but rather it is necessary to address a moral debate regarding the performance of companies in the society in which they operate.
Therefore, these arguments are used when social information is presented to establish the moral nature of the company in order to satisfy the company's social contract and to legitimize and justify the activities of these entities before society in general.. Consequently, these arguments are translated into various approaches that are considered moderate in nature.
The main existing approaches and characteristics are:
These approaches are considered moderate in nature because the current state is not completely rejected (radical arguments), nor accepted in its entirety (market arguments).
3. Radical Paradigm. It consists of lines of thought with a critical approach to the existing situation. It is based on the arguments of the "critical theorists" who believe in an alternative model of society to the current one, as well as a different role for accounting. One of the dominant theories is Political Economy that rejects market solutions and considers that the structure of society is what determines everything that happens in it. According to Mathews, the basic characteristics that emerge from the studies carried out with this approach are:
· The market must be abolished or it must lose its supremacy as a means of allocating resources.
· Companies are organized and operate to exploit power relations.
As the accounting profession is organized, it is dedicated to maintaining the status quo by joining one of the parties to social conflict (capital), and excluding itself from the other party (the worker).
· The accounting profession mystifies the processes to exercise power based on the values of the marginal economy.
· Accountants ignore the scope for which the discipline has been and is being built within society.
· Accounting as a discipline must change to account for social relationships in a broader way than today.
· Accountants, auditors, accounting professors, and students must realize that they have an opportunity to take part in social conflict through their social relationships.
· Social accounting is deficient as presented by most of the literature, since it only considers the presentation of additional information and does not consider the possibility of changes in the ownership of capital resources. It also regulates the market mechanism instead of eliminating it completely.
Therefore, the radical authors consider that accounting must drastically change their approaches, incorporating new points of view in their information.
VII. HYPOTHESIS
VII.1 Hypothesis System
a) General Hypothesis
If you know the factors that establish accounting as a science that contributes to economic and social development; then the decision-making will be made effective by the businessmen and the service with the community will be recognized.
b) Specific Hypotheses
1. If it is established that accounting science can contribute to economic development; Then, there will be a greater demand for professionals in the accounting branch.
2. If accounting as a social science can support organizations, companies and citizens; so; It will improve the timely quality of life of the man who is a member of the community.
VII.1.2 Consistency Matrix
See Annex No. 01
VII.1.3 Operationalization of the Variables
Independent variable
X. Accounting Science
Indicators
X1 Conducts (ethics)
X2 Principles
X3 International Standards
Y. The Economy and Social Responsibility
Indicators
Y.1 Business Efficiency and Economy
Y.2 Quality of Life
Y.3 Business Optimization and community integration.
VIII. OBJECTIVES
VIII.1.1 General Objectives
Establish guidelines for accounting as a science to contribute to economic and social development in Peru.
VIII.1.2 Specific Objectives
1. Determine the ways that accounting science can facilitate the economic development of Peru.
2. Analyze and interpret how accounting as a social science can contribute to companies and citizens.
IX.- METHODOLOGY
IX.1.1 Type of Research
To carry out the research, an application-type study will be carried out, to the extent that accounting can strengthen economic development and the application of social responsibility in Peru.
IX.1.2 Universe and Sample
For the present research work, non-probability samples will be used, since the choice of elements does not depend on probability, it depends on the decision-making process of a person or a group of people.
Non-probability sampling is one that works with a precise numerical figure and its results cannot be generalized to the entire population, since, as its name indicates, it is based on an element of human judgment or criterion to decide which units of the population are the they must form the sample.
IX.1.3 Methodology
IX.1.3.1 Data Collection Techniques
The main techniques that will be used in the investigation are the following:
a) Survey.- It is one of the most advantageous techniques, because it can be applied to many individuals simultaneously and because there is time to respond more calmly. If the questionnaire does not require the name or signature of the questioned, it is won with a greater possibility of frankness in the answers.
In the case of research, a survey should be made of businessmen, organizations and citizens, to know their opinion on accounting and contribution to the economy and society.
b) Interview.- It is a very advantageous technique, because many people prefer to speak than write, you can also observe the interviewee's reactions, and because the interviewee can ask for clarification of the question making the answer more accurate.
c) Observation.- The way in which the complainants are treated will be observed when they request responses to the complaints presented in the offices of the General Comptroller.
d) Documentary Analysis. - Analysis of accounting theories, accounting paradigms, accounting as a factor in the global economy and social responsibility will be carried out.
IX.1.3.2 Analysis Techniques and Information Interpretation
For the treatment and analysis of the information, qualitative techniques will be used.
X.- SCHEDULE
2009
TASKS EFMAMJJASOND
Choose theme X
Determination of problem X
Preparation of plan X
Field research X
Instrument evaluation
and data collection. X
X data processing
Preparation of the final report X
Support X
XI.- BUDGET AND FINANCING
a) Human Resources:
Thesis advisers (02) S /. 1,000.00 each.
Researchers (02) S /. 500.00 each
Secretary (01) S /. 500.00 each
Pollsters (02) S /. 250.00 each
Total (a) S /. 4,000.00
b) Materials:
Paper S /. 100.00
Ink S /. 120.00
S /. 100.00
Photocopies S /. 40.00
Total (b) S /. 360.00
c) EUPG - UNFV Administrative Expenses:
Approval of the Thesis Plan S /. 200.00
Thesis Advisor S /. 500.00
Thesis support S /. 710.00
Degree Diploma S /. 100.00
Get. Expedited Resolution S /. 180.00
Total (c) S /. 1, 690.00
Total (a) + (b) + (c) = S /. 6,050.00
XII.- BIBLIOGRAPHY
1. (2003) ANTONIO AYLLÓN FERRARI - DOCTRINE AND PARADIGM OF ACCOUNTING SCIENCE., EDITORIAL COLLEGE OF PUBLIC ACCOUNTANTS OF LIMA.
2. (2000) CURRENT THEORY OF ACCOUNTING - LEANDRO CAÑIBANO - EDITORIAL ALIANZA.
3. (1999) CONTEMPORARY ACCOUNTING AND ITS ENVIRONMENT - JHON W. BUCKEY, EDITORIAL DICKENSO.
4. (1996) THEORY OF ACCOUNTING - VICENZO MASI, EDITORIAL EJES
5. (1993) INVESTIGATION AND POSTGRADUATE DEGREE FOR CHANGE IN THE LATIN AMERICAN PUBLIC ACCOUNTING OFFICE - FRANK CARVAJAL - UNIVERSIDAD AUTÓNOMA DE SANTO DOMINGO - REPÚBLICA DOMINICANA, REVISTA QUIPUCAMAYOC - UNIVERSIDAD NACIONAL MAYOR DE SAN MARCOS.
6. (2009) ON ACCOUNTING, ENVIRONMENT, SOCIAL RESPONSIBILITY AND OTHERS - BLOS DE DIONICIO CANAHUA.
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