Socio-environmental approach in the public accountant’s formation

Abstract

The two main approaches which the accounting discipline uses to see reality and then elaborate information are: the traditional economy-financial and socio-environmental, which is much more recent. In the present paper we set off from the supposition that the formation of the accounting professional, presents essentially the first of the approaches, whereas the socio-environmental, is not generally contemplated in the curricula. The above mentioned matter limits the teaching-learning process, the capacities and the labor field of the future professional. With the purpose of verifying if the formation of the public accountant incorporates the approach or socio-environmental specialty, an empirical research is carried out. This approach is inferred from the analysis of the graduate profile and the name of the subjects or seminars that make up the curricula of the public accountant career of National and Private Universities of Argentina. The analysis of the information obtained in the different Web pages, allows confirming the work hypothesis for the majority of the faculties. The teaching-learning process is limited to the economy-financial approach. Consequently, the incorporation of the socio-environmental approach to the curriculum is suggested for. Public Accountant career, to prepare them in the elaboration of socio-environmental information, internal and external through the denominated Social Balances.