LA CONTABILIDAD SOCIAL DESDE LA PERSPECTIVA EMPRESARIAL.

Social accounting is a new vision of accounting, it includes advantageous qualitative information for decisionmaking from the business perspective, it is accentuated while considering sustainable development that points to social responsibility, from this point of view it is understood as the interrelation between human, physical and economic resources and nowadays with the appreciated ecological resource which today is fundamental. Companies are bound to consider social and environmental effects from their economic activity, a very common term identified today as corporate social responsibility. Within the economic scenarios that companies project, the paradigm that regulates actions is constituted, which allow to recognize and demonstrate results that go beyond the rendering of accounts that they periodically carry out through the Financial Statements obtained in the executed management. The present research aims to envision the Neoclassical, Institutional and Critical theories in accounting professionals, in order to reveal the evolutionary origin of social accounting as a science. The article, with a qualitative approach, is supported by the non-experimental research design, with descriptive, analytical, documentary and bibliographic methodology, the technique used from the documentary review through the general contents on the subject and secondary sources of information obtained from through scientific articles and technical reports, they made it possible to describe the theories and paradigms of accounting. The conclusions obtained strengthen the projection of the companies towards the organisms control for the coming century. [ABSTRACT FROM AUTHOR]