Little by little, accounting has evolved giving great importance to this profession, seeking to internalize the concept of " accounting as science ".
It begins with professional ethics, which is one of the most important bases that leads to research and deepening of scientific knowledge to seek not only usefulness but also the true benefit that helps us to make decisions, without leaving aside the responsibility and social commitment; For this reason, accounting theory is focused on a global, geographical and geological level.
Accounting was previously an empirical art, but it has evolved which has given a professional status to accountants, which has two aspects that are ethics in the practice of the accounting profession and academic respectability of accounting as disciplinary knowledge.
Before accounting was not so important, but Walter Scott described the qualities of a good accountant and it is said that the profession enjoys credit since it has authenticity in the methods.
In the exercise of accounting, you have to have respect both for the accountant as he is an interpreter for society and also for the responsibility he performs in what he works. Furthermore, it must be taken into account that an accountant does not work freely but is coerced by the community.
Accounting is related to the other sciences because it must have concepts and ideas with each one of them, now that accounting facts reach a human dimension.
In the dialectic of respect it contains some terms that are appropriate to catalog the professional, it is also worth noting that there are two forces that are: ethical and aesthetic principles which consist of the quality of individual achievement and the strength of the needs of all orders and its purpose is survival in the social environment where the former has a false consciousness and the latter explains the emergence of scientific disciplines and technologies.
The neoliberal government does not help at all. During its tenure it has been seen that they work towards the great national and international interests, this is how they privatize companies, leaving a large number of people without jobs and the new ones that arrive work with contracts with defined terms and so on; position that private companies are adopting, neoliberalism was reached and it is true that the problem of inflation was partially solved but poverty, violence and unemployment increased.
As for social quality, this should not only be measured by the monetarism that it has in its favor, but it should be more inclined towards ethics, having an awareness of human dignity.
The social function of accounting should not only serve for the maximization of utility but should seek a common good, if we use the fundamentals of accounting discipline these would contribute to development in the economy and thus the accounting professional seen as a thinker would have better respect social, not only having membership but also relevance.
Accounting as a social science
The first thing that must be done is to create an entrepreneurial spirit in the public accounting student and given to the investigation of accounting theory and its multiple interpretations of what has been written so far, creating a reasoning and investigative entity in the student is a great step, another thing that must be taken is that public and private universities have an accounting research laboratory, professors have great guilt that students do not have the ability to analyze because they limit themselves to giving repeated concepts in all semesters and the students only have to memorize the dictation.
Accounting is divided into three large ranges, the first
“As an Information System, it can be one of the most powerful and perhaps least used tools in accounting for the origin, concentration, circulation and optimal redistribution of income in order to control economic disparity.
As a Social Science, it revitalizes decision theories, since they are closely related to sociology, anthropology, psychology and political science.
In this way, an inadequate hypothesis to base accounting doctrines only on the basis of monetarist economic policies can affect the economic well-being of millions of people who are reduced to the “path of servitude, because they involve uncertainty in the best of cases and hunger. at worst (Bunge, 1982: 69).
Reduced, tax-biased accounting information contributes very little to decision-making that requires a wide range of multifaceted variables. "
Accounting has two ways in which accounting socioepistemology for well-being focuses, these are based on the object and objective of accounting.
To respect a profession, it is important to recognize learning and knowing, not only in the driving force, but first you have to train as an autonomous person and good citizens with high moral qualities.
Accounting theory and its approaches
1. Global approach from a control system: in it there are two objectives in which it can be analyzed that they are the internal objectives which is not very developed since it has to do with the accounting of productivity in relation to a social function; and the external objectives, these focus on the development of accounting theories and models so that they are comparable, applicable and useful, but most importantly that they are durable and explain any economic situation with which justice and rigor are sought to examine indicators and figures that allow us to know who is keeping the surpluses of economic production, in addition, it also seeks to explain the process of accumulation, distribution of goods and services,since the neoliberal system is not interested in social development, but rather they seek to favor a few, leading to corruption and violence.
If traditional accounting does not evolve, it may be isolated as a science since our current computer systems must offer us in a clear way the information that society requires, because because the concept of land, work and capital have changed to that of an informational economy that It is the one that is made up of networks and is currently at a global level.
With the development of accounting systems of which there are many models for the measurement of figures and percentages, the accountant has acquired a great responsibility because he must provide the different social sectors with accurate information with which they can make decisions, therefore this requires the accountant to create new techniques to improve performance in the prediction of economic phenomena and this aims to avoid fraud, corruption and violence.
2. Geographical focus: accounting has mysteries when it comes to saying that this is a science, even this source has not emerged and the moment this happens, the opportunity will be given for the accountant to excellently perform its purposes by showing the correct direction to take, becoming the social person who guarantees their actions, taking into account that accounting science encompasses many profound things such as adapting to the changing needs of society.
3. Geological approach: the public accountant must be prepared to be a social thinker who is no longer in charge of bookkeeping since there is technology that performs this task but his main function has been changed, becoming a messenger of capital, this situation does not It allows the desired social fusion to be achieved, since the implemented system is not adequate.
Since the profits go to the pockets of capital entrepreneurs and the poverty or deficit presented by public entities socialize them, making them responsible for the bad messengers of said entrepreneurs.
In this section, it should be mentioned that the responsibility that the public servant must involve are ethical values that serve to provide timely information to users without corruption being involved in this.
conclusion
With the rapid economic, technological and social changes of today; the study of accounting has made new questions such as, for example, what orientation can be given to this profession?
So these changes have given way to new ways of seeing and analyzing the role of accountants within companies and, for the most part, within society; not only as the collection and generator of information, but as a thinker who contributes with research and knowledge, ideas that will help to improve the functioning not only of organizations, but of the community in general, since this must have before training academic training as a person with high moral qualities in order to establish a new accounting technique that adapts to global requirements.
We have to change the form of the teaching that is not only theoretical but also includes research, this will require a greater effort, but the results will very surely be good since the professional will be able to accept or reject certain norms or rules and You can even create new ones that can explain the economic reality of companies and facilitate making the right decisions.
(1) quoted by Walter Scott. Legislative magazine of the counter, 2001, p.139
(2) quoted by Jesús Alberto Suárez. Law magazine of the accountant, 2001, p.144
(3) quoted by Jesús Alberto Suárez. Legislative magazine of the accountant, 2001, p.148 and 149
(4) quoted by Mejia Soto Eutimio. Epistemology of International Accounting Regulation, p.12
(5) quoted by Mejia Soto Eutimio. Epistemology of international accounting regulation, p.18
