When the impact of accounting on the social is clarified, the reason for defining social accounting is generated and from it observing the conditions of a specific environment, considering contemporary accounting models and the functions of accounting within an economic system. approach that allows to elucidate the reality of social accounting for a limited context.
When it comes to contributing to the accounting development, a precise observance of the reality of a specific environment must be executed, even more so when the topic is social accounting considered in a particular scenario and an evolutionary stage that is not uniform for the world, in terms of Tua:
“There is an evident link between accounting and the environment in which it operates, so that it is subject to it and, at the same time, both have constantly evolved, in a dialogue and mutual interrelation, so that accounting has reflected the changes in the environment and is capable of influencing it ”(1)
When the utility of social accounting is focused from quantitative information, it is essential to observe the consolidating system that each environment has, we know that this depends to a large extent on the accounting model, in addition to considering what it is used for in a country, in authoritative words, "Accounting is affected by the environment in which it operates, just as nations have different histories, values, and political systems." (Mueller, 1999,2).
Social accounting exists and it is an instrument that nations do not use in the dimension that it allows, based on applied social accounting, a country can be addressed to the extent that the planned structure makes the linking of phenomena of public interest elastic to the accounting.
From the previous reflections it is clear the need to relate accounting with the social, define the definition of social accounting, locate the predominant accounting model to later analyze a reality of social accounting for a specific environment.
1. Approach of Accounting to the Social
To address this issue in a correct way, it is necessary to consider the reasons that bring accounting closer to the social, we give that link in giving accounting the character of science and in that case it could be classified as proposed by Bunge M, in Factual and cultural (2).
A valuable applicable justification is the following:
"The social sciences are a part of the universe of possibilities of knowledge, it deals with studying man in society in all its relationships and manifestations and problems" (Machado, 1991, pp. 269-278), the vocation of service that has the Accounting has been strengthened as the paradigms that structure the use of the final product of an accounting system evolve.
The thinking community should not stop at a stage of vanity that clarifies the scientificity of accounting, because its cognitive and pragmatic development consolidates its importance every day.
The degree of relevance of accounting is directly proportional to the evolution of a specific environment, in short, it is necessary to highlight the usefulness of accounting and the instrument it represents in the search for an organization at any level.
2. Social Accounting
The definition of social accounting is not made precise and even less does it offer a buoy that defines its true extension.
It is evident to bring social accounting closer to the data obtained from economic aggregates when trying to accommodate it in a macro concept and if the context is micro, social accounting refers to human resources, intellectual capital, environmental accounting, social responsibility, social management, cultural accounting and social balance accounting (3), this is what is handled today.
With the consideration that the public interest is made up of actions and results of the state sector as well as those of the private sector, let us define social accounting as a discipline that aims to consolidate information collected from microeconomic operations to macroeconomic operations with the main objective of being a tool that facilitates the solution of social problems that are generated in the present stage.
The above definition affirms the conceptions of micro and macro social accounting. Developing this in two aspects does not offer applicability, taking as a premise the stated object of social accounting, a scenario is cleared, it is not supporting the reduction of the Unsatisfied Basic Needs of a country, income distribution, sustainable interaction, among others.
The reason that generates the avoidance of the discipline is given in the dispersed way how the information is used, that is:
- Macro social accounting is statistics disguised as accounting, it results in information that has not been obtained, nor processed under rigorous parameters that are consistent with the economic structure, that are consistent with the way in which a sum of many agents, give the particularity that leads to in economic growth (4) Micro social accounting is far from solving any type of problem to the communities, when a company issues information on the social order, it reflects in its reports labor and environmental disclosures (5) that, although valid, have no impact beyond of the small group of people who have an interest in that company.
This is how we extract it from (Tua, 1995, pp. 111)
“The construction of an accounting application, that is, of a set of rules linked to a specific purpose, must follow a logical deductive itinerary, which, in sequence, takes into account the characteristics of the environment and the objectives, requirements and characteristics of such application ”.
3. Context of social accounting in the specific environment
"For each country, there is a unique mix of local variables that together have influenced the pattern of accounting development in that country" (Mueller. 1999, pp. 11)
A primary element to take into account is the environment, it serves as a limit framework that refers to the extension of the cognitive and practical impacts, in coherence to this, the specific environment responds to the degree of flexibility, its own characteristics and its particular reality that leads to describe the following aspects:
3.1 Trends to an Accounting Model
The evolution of accounting models is accelerated and the distribution of countries in these is changing due to globalization.
Full Harmonized or Standardized Model.
It is presented in the managing countries of the international accounting standards model, owners of the capital and coordinators of the new international financial architecture, here are also the countries that, without being precursors, have signed free trade agreements and therefore adopted or adapted the model.
Two situations occur: the first group of countries has the clearest conceptions about social accounting, in addition to systems that allow consolidating their information, the second group tries to rearrange the imposition of practices outside their environment, which is why social accounting it cannot be run when there is a sequence of systemic failures.
Non-autonomous transition accounting model.
This group includes the countries that have legally accepted another
Accounting model with visions of standardization, it is the result of the theoretical and practical development of other scenarios.
Social accounting within these countries is the object of an advertising study, it does not yield results that contribute to the proper functioning of the economy, and it leaves man's interaction with nature unchecked.
Hermetic Accounting Model.
Reference is made to the communist countries whose economy is radically different, the governments have all the productive resources, they also have control of how much economic operation is carried out by not having private capital.
3.2 Function of the Accounting System.
The function of social accounting is linked to the development of accounting usage paradigms.
When analyzing the Macroeconomic function and integral function of accounting information (6), it is found that the postulates give life and relevance to social accounting, when macroeconomically a state looks for tools that indicate its operation.
There is no more precise appreciation of the meaning of this text, than that presented in an integral paradigm of accounting information, when it refers to the points that are of primary interest so that the usefulness of the information is maximum.
Conclusions
The problem with the identity of social accounting is that its applicability is confusing, since there is no consensus in the accounting community.
The formulated approach criticizes the division of social accounting, it is necessary to promote a different development called subsystem of social accounting that is useful.
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(1) Tua Pereda Jorge. Evolution and current situation of accounting thinking in: International Journal of Accounting and Auditing Legislation No 20 pp 43-128
(2) Bunge, Mario. Scientific research: its strategy and philosophy. Barcelona: Ariel, 1985, p.45
(3) Machado Rivera Marco Antonio. Dimensions of Social Accounting. In: International Journal of Accounting and Auditing Legislation N ° 17, pp 173-217
(4) Reference is also made to the decrease, the sum of agents is not the same in China and in a South American country, economically speaking
(5) According to Mueller (1995. pp 88-99)
(6) Mejía Soto Eutimio, Critical vision of accounting harmonization or Standardization: In international journal legis de Contabilidad y Auditoría N ° 20, pp. 145-179
