<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-4645</journal-id>
<journal-title><![CDATA[Cuadernos de Administración (Universidad del Valle)]]></journal-title>
<abbrev-journal-title><![CDATA[cuad.adm.]]></abbrev-journal-title>
<issn>0120-4645</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Valle]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-46452020000300176</article-id>
<article-id pub-id-type="doi">10.25100/cdea.v36i68.7893</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Current challenges of social function of accounting]]></article-title>
<article-title xml:lang="es"><![CDATA[Retos actuales de la función social de la contabilidad]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castrillón Cifuentes]]></surname>
<given-names><![CDATA[Jaime Arturo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[De León Cuesta]]></surname>
<given-names><![CDATA[Elvira]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Norte  ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Sergio Arboleda  ]]></institution>
<addr-line><![CDATA[Barranquilla ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>36</volume>
<numero>68</numero>
<fpage>176</fpage>
<lpage>189</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-46452020000300176&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-46452020000300176&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-46452020000300176&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The current accounting model measures the results of operations and what it considers are the costs and expenses associated with the productive activity at organizations, but it does not consider numerous negative externalities that actors of economic activities have been generating, such as extractive processes. Accounting that incorporates these negative effects into its accounts is what could be called social accounting, which differs from corporate social responsibility, the social balance sheet and environmental accounting, although they are related. However, there are those who have proposed changes to the current accounting model, trying to present the positive scope of this incorporation, aimed at its conceptualization as a &#8220;true benefit&#8221; as stated by BELKAOUL (2004). With the aim of seeking an opening towards a social accounting model, the purpose of this article is to determine possible social costs, and models of financial statements for social accounting, aware that, if the State does not establish the accounting regulations for these aspects, this type of project will not take on legal life. Therefore, we want to discuss with the academic community, in order to consolidate and propose its regulation to the State. It should be noted that multiple costs that cause both economic and social damage and moral damage to the population will be left out of the matrixes presented which could be considered in subsequent research that will require greater interdisciplinarity.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El modelo contable actual mide los resultados de las operaciones y lo que considera son los costos y gastos asociados a la actividad productiva de las organizaciones. Pero, él no recoge innumerables externalidades negativas, que actores de las actividades económicas han estado generando, como son los procesos extractivos. Una contabilidad que incorpore dentro de sus cuentas estos efectos negativos, es lo que podría llamarse contabilidad social, que difiere de la Responsabilidad social empresarial, del balance social y de la contabilidad ambiental, aunque estén relacionadas. No obstante, hay quienes han propuesto modificaciones al modelo contable actual, tratando de presentar el alcance positivo de esta incorporación, dirigida a su conceptualización como un &#8220;beneficio verdadero&#8221; tal como afirma BELKAOUL (2004). Con el objetivo de buscar una apertura hacia un modelo de contabilidad social, el fin de este artículo es determinar posibles costos sociales, y modelos de estados financieros para una contabilidad social, conscientes que, si el Estado no establece la normatividad contable de estos aspectos, este tipo de proyectos no cobraran vida jurídica. Por ello se desea discutir con la comunidad académica, con el fin de consolidar y plantear al Estado su regulación. Conviene advertir que quedarán por fuera de las matrices presentadas, múltiples costos que causan perjuicios tanto económicos como sociales, y daños morales a la población, que podrían ser tratados en posteriores investigaciones que requerirán de una mayor interdisciplinariedad.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Social accounting]]></kwd>
<kwd lng="en"><![CDATA[Social balance]]></kwd>
<kwd lng="en"><![CDATA[Sustainability]]></kwd>
<kwd lng="en"><![CDATA[Environmental accounts and accounting]]></kwd>
<kwd lng="es"><![CDATA[Contabilidad social]]></kwd>
<kwd lng="es"><![CDATA[Balance social]]></kwd>
<kwd lng="es"><![CDATA[Sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[Cuentas y contabilidad medioambientales]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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