Research in accounting: a perspective on the sector of social economy

Abstract

Society faces severe difficulties caused by the current economic climate, which provided a negative impact on several levels. In this context, it raises the question about the need to revise the existing model, in a way that a new reality, the Social Economy, to affirm categorically. The sector of the Social Economy is considered by its importance, as an emerging and with each passing day becomes more essential before the new challenges of society and the economy. Thus, research, accounting turns out to be a basic instrument to complement the knowledge in an increasingly predominant social and economic sector. In this context, the main objective of the study is to describe and analyze the progress of accounting research in the Social Economy in the last five years, based on a content analysis approach. The results obtained in the study confirm the presence of a shortage in accounting research in the Social Economy sector, although in recent years, it has been proved to be a progressive advancement and a strong interest. Although considered a promising area, this subject still represents an object little explored in accounting literature. Due to the growing importance of the organizations belonging to the Social Economy, it highlights the need for the existence of investigations in the historical and contemporary context, on matters related to accounting.