Fundamentos teóricos y metodológicos de la contabilidad social en las empresas cooperativas agropecuarias

The experience of the cooperatives in the agricultural sector, reveals the necessity to perfect the administration methods that have been used, on the base of the harmonic and integral conjugation of its economic and social objectives. The scientific problem of the present investigation, consists in that: "It is not counted at the moment, with the theoretical and methodological foundations that sustain the Social Accounting as area or specialty of the countable science that it guarantees the contabilization of the social acting of the agricultural cooperative companies, in correspondence with their duality of objectives." The general objective of the investigation, it is directed to: "To base theoretical and methodological the Social Accounting as area or specialty of the countable science that it guarantees the contabilization of the social acting of the agricultural cooperative companies, in correspondence with their duality of objectives." The specific objectives of the investigation that allow the execution of the general objective are: 1. To analyze the peculiarities of the cooperativism in the context current Latin American and Caribbean, specifically in Cuba. 2. To value different theoretical conceptions on Accounting, Countable Systems and Social Accounting. 3. To value the paper of the Social Accounting in the agricultural cooperative companies. The main results of the investigation are centered in: analysis of the peculiarities of the cooperativism in the context current Latin American and Caribbean, and in Cuba; valuation of the theoretical conceptions on Accounting, Countable Systems and Social Accounting, valuation of the paper of the Social Accounting in the agricultural cooperative companies. La experiencia de las cooperativas en el sector agropecuario, revela la necesidad de perfeccionar los métodos de gestión que se han empleado, sobre la base de la conjugación armónica e integral de sus objetivos económicos y sociales. El problema científico de la presente investigación, consiste en que: “No se cuenta actualmente, con los fundamentos teóricos y metodológicos que sustenten la Contabilidad Social como área o especialidad de la ciencia contable, que garantice la contabilización del desempeño social de las empresas cooperativas agropecuarias, en correspondencia con su dualidad de objetivos”. El objetivo general de la investigación, está dirigido a: “Fundamentar teórica y metodológicamente la Contabilidad Social como área o especialidad de la