The discussion on accounting theory: Reflexions on accounting discipline in the economic field and on the social economy

Abstract

The most recent research done on the scope of Accounting is aimed at giving it a broader scope, which seeks to project it to incumbencies of the Economy and Sociology.

This work tries to verify the feasibility of this attempt, especially in terms of the relationship that is intended to be attributed as an instrument to inspire future investment decisions and corrections of socially and environmentally reprehensible business practices.

As the incremental purpose of these proposals affects the structure of the system on which the Accounting is based, this writing seeks to compare the fundamentals of the discipline with the purpose of an accounting theory that would be comprehensive of these new paradigms, to argue about the perspectives that it finds, for its acceptance or rejection.

It is, however, practically demonstrated  the possible incursion of the discipline in the macroeconomic field, confirmed from the consolidation of accounting statements that explain the  microeconomic, when it propose to be auxiliary to the Economy, to inform about the past annual evolution.