Abstract

HAUQUE, Sergio  and  DI RUSSO DE HAUQUE, Leila. Social accounting: an integrating axis of accoutning branches. Escr. Contab. Adm. [online]. 2012, vol.3, n.2, pp. 75-114. ISSN 1853-2055.

The paper analyzes a possible future scenario which achieves a reasonable convergence between existing Micro and Macro accounting. It argues in its favour, especially on the basis of the social and environmental challenges faced nowadays by Accountancy. The authors make a general outline of various pending issues, suggesting a roadmap of actions aimed at their solution. They argue that differences between economists and statisticians working in their "Macro accounting" world and accounting researchers constrained to "Micro accounting" are tending to gradually disappear. They also consider the accounting discipline as a true "mapping" of economic facts. In the same way as the maps of cartographers seek to provide useful information to travellers and sailors, accounting reports should provide useful information to decision makers at all levels. In this possible future we may have a "Google Maps" service of flows and stocks of economic value, from a general to a particular scope and vice versa.

Keywords : Macroaccounting; Microaccounting; Harmonization; Social Accounting.