Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet

Carlos Ramirez and Adrián Zicari

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 98, issue C

Abstract: Sustainability has become a global trend to which Argentina is no stranger. This trend is materialised, among other things, in the surge of the social balance sheet (SBS). In this article, based on the theory of the “system of professions” developed by Abbott (1988), we will try to understand how the Argentinean accounting profession has tried to extend its jurisdiction to the preparation and verification of social balance sheets. We will see how, despite its intellectual, academic and political actions, the Argentinean accounting profession has not succeeded in expanding its jurisdiction to the SBS. Thus, attempts to legislate the preparation and verification of the SBS have not always been successful. Although many Argentinean firms prepare an SBS, very few use the SBS model proposed by this profession or have their SBS verified by accountants.

Keywords: Accountancy profession; Sociology of professions; Social balance sheet; Argentina (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:98:y:2024:i:c:s1045235423000825

DOI: 10.1016/j.cpa.2023.102626

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