If we observe over time, there has always been a continuous development of accounting knowledge, which causes an evolution in the different accounting research programs and subprograms that motivates thinkers of accounting theory to reformulate the base pattern known as the utility paradigm, that is why the critic Rafael Franco Ruiz proposes a new model called "Comprehensive Accounting" that is nothing more than a social conception based on public interest, it proposes that an approach be developed that addresses the problem from social, starting from some premises of the general theory of accounting and redefining its conceptual framework, it also takes as a basis the research programs initially proposed by Leandro Caribaño.
According to Leandro Cañibano Calvo (1974) we must distinguish between the historical evolution of accounting, and the evolution of the history of the concept.
In the first, the three periods of empirical, classical and scientific historical elaboration are traditional.
In the historical evolution of the concept of our science, the different theories tried by the accounting experts, which constitute more or less plausible reasoning to explain the foundation and the actual operation of accounting mechanics, are grouped by Professor CAÑIBANO and analyzed, in three research programs, which he calls: legalistic, economic and formal approach.
Legalistic Approach
The accounting is developed with the consecutive registration of legal facts that arise from commercial transactions and that pass to a communicational environment to third parties where said information tries to give dynamics to the capital market.
This approach is developed under subprograms such as codes and laws, general acceptance (GAAP), logical and teleological conceptual framework.
Economic Focus
The economic reality becomes the main determining factor for the development of accounting practices in order to establish parameters in decision-making, all of this under legal regulations.
The subprograms managed under this perception are the search for true benefit, utility for the decision maker and positive theory.
Formalized Approach
This program is developed in a hypothetical-deductive method that represents economic facts under a mathematical logic, which converge in both a positive and normative position.
It is developed under the axiomatization subprograms in accounting, circulatory analysis, agency theory and information economics and the CAMP / HEM model or market model.
The development of accounting science starts from investigative approaches that have two foundations, one European and the other American.
The European side handles training from a conception of satisfying with accounting information a need for third parties, that is, from the utility paradigm and the United States starts from accounting principles that are born from a deductive method.
Although Cañibano's approaches are important, they do not adapt to the Colombian reality because they handle a European conception, which is why it is analyzed under the concept of Rafael Franco, who rethinks Cañibano's vision.
Rafael Franco develops a social conception of accounting based on the public interest that allows redefining a conceptual framework of it.
At the university, when they begin to acquire accounting knowledge, they are based on a legal framework that obviously starts from a conceptual framework, the problem lies in the fact of questioning said framework under the Colombian reality, according to Tua the student learns to account and not accounting (TUA PEREDA: 1983-Accounting principles and standards).
Decree 2649 as a legal framework has certain ambiguities that take away the dynamism that accounting science must possess as a social science because it is born from an adoption of the American and European conception. The utility paradigm does not address the problem of a general accounting theory because it starts from the definition of a conceptual framework linked to the environmental conditions governed by a society whose relationship is based on private ownership of the means of production.
It is then assumed that the research programs proposed by Cañibano seek an investigative development of accounting from its legal, economic and formalized nature, but we cannot ignore its social part, that is, the implications that it may have in society, that is where Rafael Franco places greater emphasis, developing a comprehensive accounting under a social conception from the perspective of the public interest.
Under that conception, could we rethink 2649?
It would be necessary to create knowledge, to rethink the object and method of accounting, a change in the determination of the nature of accounting determines a change in the identification of the object of knowledge that allows creating new concepts to provide solutions to the social problems of economic environment, one could think from the perspective of Kuhn, in giving rise to a period of crisis that ends with the emergence of a new paradigm that will mark the beginning of a new period of normal science.
2649 faces problems such as SMEs, standardization, globalization, intentional accounting standards, among others. To give an answer to these questions would be to enter into an endless discussion, since we could not establish real solutions if not ideas.
Accounting must survive allowing the future to be discovered through reality and the environment without becoming a forensic accounting, that is, an accounting for today and for the future.
Conclusions
In order to reform accounting, we would have to reform the entire system, understanding that all the approaches of the utility paradigm come from it, which would generate serious problems since we would have to start basically from zeros so as not to fall into the same inconsistencies that today suffer from accounting.
The accountants' responsibility derives from a social condition in the development of accounting science from a set of systematized knowledge that reflects accounting structures of the production process of goods and services.
Social accounting starts from the public interest seeking to satisfy the needs of a social environment, satisfying the needs of those who participate in the economy as information managers and third parties.
Bibliography
Cañibano, Leandro and Gonzalo Angulo José. Scientific research programs and subprograms in accounting.: Magazine Universidad de Antioquia, No. 29, September 1996, pp. 12-53
Franco Ruiz, Rafael. Towards Comprehensive Accounting. In: international journal of accounting and auditing legis, No. 16, July-September 2003, pp. 113-154
Tua Pereda, Jorge. Accounting theory and research readings. Medellín: Cijuf, 1995
Tua Pereda, Jorge. Accounting principles and standards. Madrid, 1983
Kuhn, Thomas S. The Structure of Scientific Revolutions. Santa Fe de Bogotá: Economic Culture Fund, 1992.
