Abstract:
This study examines accounting from the perspective of its social function,
emphasizing its role as a science capable of contributing to human and economic
development. The objective is to analyze accounting as an instrument of social
transformation, going beyond its traditional fiscal and business functions. The research
adopts a qualitative, descriptive, and bibliographic approach, based on workspublished between 2010 and 2024. The results show that accounting, as an applied
social science, contributes to economic and social progress through financial
education, public transparency, and the promotion of citizenship. It was verified that
accounting knowledge strengthens decision-making among individuals, families,
companies, and public institutions, consolidating itself as a tool for social justice and
ethical responsibility. It is concluded that accounting should be recognized as an agent
of transformation capable of integrating technique, ethics, and social commitment, thus
promoting sustainable development and the strengthening of democracy. Future
studies are recommended to expand empirical investigations into society’s perception
of accounting and its application in financial education and public management.
