Socio-environmental approach in the public accountant’s formation

Abstract

The accounting discipline has been evolving through time and it has enriched itself with the invaluable contribution of the scientific research. This doubtlessly has affected the extension of the elements that conform its discourse and in the approaches with which one captures and exposes reality. As far as the first aspect, it is clear that. The Accounting area is very large. In order to demonstrate it is possible to enunciate a series of the most common components, which essentially refer to the existence of emitters of accounting reports especially for certain users. These reports arise from processing data on goods, people, acts or facts referred to an entity or organization through accounting systems. The systems as well, are controlled by the so called reviewers. All this is complemented logically, with the existence of regulators of the accounting information and by the respective regulations. [Fernandez Lorenzo, L. et -al.,2000,pgs.21-22].