The link of accounting with sociology is given by the categorical interdisciplinarity, which allows almost all human knowledge of high claims; due to the consequent need for support from both sciences, that is, the potential that one can bring to the other, due to the convenient, and to some extent habitual, unity of two sets of knowledge that in no other way are foreign to the social happening and that become permanent ties that lead to the knowledge of the own socio-accounting.
The socio-accounting department intends to socially study the accounting process, it investigates the objective relationships and reactions that are established, always, between the actors or groups that participate in achieving the accounting objective, in addition; it is a part of sociological research that defines, classifies and interprets the effects that accounting facts cause on society, and likewise the effects that society causes on them.
Accounting is an instrument that can accelerate or slow down social development, in the same way it is identified through the MACRO and MICRO conception to build from its point of view a series of responses to economic and social needs, which arise from the emerging problems of social life, also seeks the harmonization of social areas with accounting practice, because in addition to admitting it as a normative discourse, it is governed as a fruitful branch of accounting from the context of scientific knowledge, which provides answers to social problems, their causes, manifestations and projections in a dynamic environment.
This science as a discipline of the accounting profession should aim to keep pace with the changes in the environment, it is here that intellectual development can help manage changing situations imposed by the globalization model. Accounting has been in constant changes and evolution due to the new needs that arise, both for those who are in academic training and for those who need their knowledge and for this reason that many underdeveloped countries and therefore Colombia have been adapting and reinforcing their knowledge in methodological.
In order to advance in the aforementioned concepts, accounting research can be taken as too useful a tool. If we commit ourselves to it, we can act in the development of accounting, venturing into new aspects that may arise, as well as reducing the possibilities that the In practice, not only is a public accountant technically, therefore it is necessary for those who work or study accounting to question ourselves about knowledge regarding accounting as opposed to quality of life as a factor of development.
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.
These arguments are used when information of a social nature is presented to establish the moral nature of the company in order to satisfy its social contract and to legitimize and justify the activities of these entities before society in general.
This 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.
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.
In addition to a new concept that is social accounting and this concept is linked to that of social responsibility, which tries to see how it affects the decisions that the company makes vis-à-vis society, positively or negatively, in terms of the quality of life both of society like all members of the company.
Conclusions
The current social responsibility that companies face today demands the need to prepare and present information on the activities related to the social environment of the institutions. From this, social accounting arises.
This branch of accounting incorporates different social aspects, of which human, environmental and ethical resources stand out.
Accounting as a field of knowledge has been born, has been developed and aims to overcome its contradictions in relation to social needs; Its raison d'être focuses on meeting the needs of communities, the state, the market and companies.
In conclusion, entities must develop information systems that incorporate social aspects in a clearer and more structured way, so that their actions in certain social fields are justified. This information must satisfy decision-making both externally and internally.
Bibliography
• Machado R., Marco Antonio. International Journal of Accounting and Auditing Legis No. 10
• Accounting and social reality. Asfacop Magazine No. 7, Colombian Association of Public Accounting Faculties. March 2003, Santa Fe de Bogotá.
• Maldonado, José J. And others. Accounting and Social Balance. Bogotá. Department of accounting sciences - Javeriana University, 2000.
• Perea R, Francisco. Accounting Magazine University of Antioquia. March 1986, Medellín.
• Tua, Pereda Jorge, Accounting theory and research readings.
