Accounting is part of what is known as the social sciences. From this perspective, it is related to other specific domains; for example, sociology, psychology, politics. How do they help explain and understand accounting? How does this relationship manifest itself?
The
The word "society" is used in various contexts. Sometimes to refer to a specific human group: for example, the National Society of Industries of Peru. Others, to allude to some group other than the human species: for example, the orangutan society. Or, simply, to identify a community of human beings from a specific geographic location: for example, Lima society. In sociological terms, the locution acquires a more formal meaning: a complex set of human relationships; more technically: a system of interactions of individuals (Berger, 1973: 45-46).
Something similar happens with the phrase “social”: for example, social activity, social interest, social policy. For sociology, however, the word has a narrower scope, but also more precise: it defines the character of an interaction, an interrelation, an interdependence. For this perspective, society is made up of a set of "social events"; that is, the social is the manifestation of the way in which people guide their actions in a relationship between themselves (Berger, 1973: 46).
The preceding observations are useful to define the social sciences as (i) the sciences related to the activities of individuals who are members of a social group, or as (ii) those sciences that share a common interest in the development or use of methods that allow classify data (of groups or social facts) in a systematic and analytical way, to interpret them objectively. These ideas support the qualification of accounting as a social science: it not only classifies and interprets data, it also (i) deals with transactions between entities that constitute social groups, (ii) deals with operations that have social consequences, and (iii) produces useful information for people engaged in social activities (Belkaoui, 1981: 29-30).
From another perspective, but from the exposed sociological premises, one can theorize about the existence of (i) a sociology of accountants and (ii) a sociology of accounting. The first may include studies about (a) the relationships between accountants and (b) the process by which - as an interest group - they externalize a certain occupational ideology in contrast to other labor monopolies. In this regard, it would be legitimate to wonder about the values and beliefs that accountants uphold. The sociology of accounting, for its part, occupies a separate - though related - domain of study. Like other sociologies of knowledge, it could have as its main objective the investigation of the historical and social process by which accounting knowledge has been generated, established and produced.In this scenario, the topics to study could include: (a) the way in which certain accounting ideas become dominant in certain periods, (b) the societal and historical conditions that made it possible, and (c) the identification of individuals or groups that played important roles in the development of accounting history (Chua, 1988: 31).
The
In the accounting process, agents make decisions. Thus, (i) business leaders decide how, when and what information to disclose; (ii) the auditors decide the type of opinion to issue; (iii) accountants decide how to record transactions; (iv) investors decide whether to buy or sell shares; (v) financial analysts decide what to recommend; (vi) regulators decide what to prescribe. In other words, agents' decisions affect (and are affected by) the accounting process. In this context, explaining and predicting accounting phenomena requires understanding the role (behavior) of agents in the information production process. Being the study of behavior one of the goals of psychology, it is to be hoped that its theories will be useful to understand,explain and predict the way people conduct themselves in the accounting process. Such goals are likely to be achieved through (i) cognitive psychology, which studies the way people think, and (ii) social psychology, which focuses its attention on the way the social environment influences thought. and the behavior of individuals (Koonce and Mercer, 2005: 175, 180, 185).
Indeed, while cognitive psychology studies thought, social psychology tries to explain the influence of third parties on behavior. Regarding the first domain, the research includes topics such as (i) how people expect and perceive information, (ii) how they learn, (iii) how they develop experiences, (iv) how they reason, (v) how they solve problems and decide under conditions of uncertainty. To the extent that such subjects are fundamental in the process of financial information, this branch of psychology is in a position to provide a large number of ideas to develop projects related to problems related to information. On the other hand, although social psychology studies many of the topics covered by cognitive psychology,She is more interested in the role (a) of the forecasters and (b) of the different incentive schemes that are used (Koonce and Mercer, 2005: 180-185).
Accounting and politics
Among the objectives coveted by the interest groups that participate in the process of electing national authorities are: (i) the possibility of transferring wealth in their favor and (ii) the construction of a legal framework that protects the benefits acquired. From another perspective, the possibility of passing laws related to the distribution of wealth - added to the possibility of satisfying their own interests - stimulates the participation of agents in the political process (Moniére and Guay, 1987: 88; Watts and Zimmerman, 1978: 115).
On the same argumentative basis, it can be argued that government regulations encourage interest groups to exert pressure to approve (or disapprove) proposed accounting procedures and methods, and (ii) in that context, accounting arguments (theories) are used to justify political lobbying. Along the same line of thought, to the extent that groups affected by the changes require proposals to support their positions, government intervention generates demand for a variety of accounting assumptions.
From another perspective: in the political process, laws come from the balance of opposing forces. In this context, accounting information (eg, monthly sales, annual results) is often used to support the approval of norms related to wealth transfer (eg, sales and income taxes). As this happens, economic agents feel encouraged to participate in the selection of norms that transfer wealth (Moniére and Guay, 1987: 141; Watts and Zimmerman, 1986: 222-224). However, not all participants in the political process have the same chances of success (Wang, 1991: 159). Some have greater possibilities: eg, the business sector. Indeed, due to its characteristics,The companies (i) make up an easily organized interest group (due to their number), (ii) are in a better disposition to carry out collective actions, and (iii) have large financial resources. Managed properly, these qualities contribute to the achievement of success in the political process.
BIBLIOGRAPHY
Belkaoui, Ahmed (1981). Théorie comptable. Les Presses de l'Université du Québec, Canada.
Berger, Peter L. (1973). I will understand sociology. Paris: Ream.
CHua, Wai Fong (1986). "Radical developments in accounting thought". The Accounting Review, pp. 601-632.
Koonce, Lisa and Mercer, Molly (2005). Using psychology theories in archival Financial accounting research ”. Journal of Accounting Literature, pp. 175-214.
Monière, Denis et JH Guay (1987). Introduction aux théories politiques. Canada, Québec / America.
Wang, Shiing-Wu (1991). "The relation between firm size and effective tax rates: a test of firm's political success". The Accounting Review, pp. 158-169.
Watts R. and JL Zimmerman (1978). "Towards a positive theory of determination of accounting standards." The Accounting Review, USA, pp. 112-134.
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Remember the discussion about the calculation of mining royalties in our country: while the government proposed "total income" as the basis of calculation, the representatives of the mining companies suggested "operating income." The latter ended up imposing their criteria.
A characteristic of national politics is that businessmen (with exceptions) do not participate directly in the political process. They "capture" power once the government representative is elected. Such are the cases of A. Fujimori, A. Toledo, A. García and, right now, O. Humala.
