On the meaning of the Public in Public Accounting

Abstract

The generations of six decades were formed and consolidated in the tradition that seconded the accounting to the legal, and then move to the economic, emphasis that increasingly becomes more prevalent. In the present elucidate the component and a sense of the public accountant, is of vital importance to display the interdisciplinary relationship with problematic as the environmental and social responsibility, matters of importance to its interdisciplinary development and for the survival of the public accounting in a context as the current, which claims to reduce it to an unconditional adviser profession of the financialisation of life.

This significance and sense of the accounting has been taken as indisputable canon of the accounting spectrum disciplinal, ignoring other areas of it, such as historic, cultural, moral, environmental, professional responsibility, etc., that occasionally earn some mention marginal, almost always as purpose of some corporate –government scandal.

The paradox of the boom economis accounting in the ' globalizing era', is the nature of crises that fits the development of the public accounting, for apparently it is immersed in a dynamic of complaints-improvements, new complaints-new improvements, forthcoming complaints- forthcoming improvements. Meanwhile, the bases of the discipline and the profession, according to some experts in the item, reveal cracks (some talk of crisis).

The present written aims, since the previous situation, get closer to the topic of the public as an ingredient of the accounting; arise as a possible convergent factor on the crisis and feasible referent of solution. It is an optimistic purpose, but this utopia becomes an alternative to the young values of the accounts identifying in the public of the accounting its reconstitutive potential. The aim is to go in the footsteps of transfer accounting to find recondite senses of its make, the report that served as concerning societal through generic abstractions, as for example the course of the 'entity' as regards special of its actions, or the 'accounting period' as regards temporarily, at the dawn of a world based on the potential of the private initiative of the capital, in the specificity business, in the prospect of limits where the assessment on the profitability basis the good judgment. It also makes a reference to the public and private dimension as rating categories in the field of accounting.