TEORIAS JUSTIFICATIVAS DA CONTABILIDADE SOCIAL: A PERCEPÇÃO DOS DISCENTES DE CURSOS DE CIÊNCIAS CONTÁBEIS NO DISTRITO FEDERAL

The pressure for information regarding the influence of companies’ activities in society has grown with the changes that have taken place in the world’s scenario. Social Accounting is the branch of accountancy that is responsible for rendering information about the pressure exerted by social players, investors and the administration itself. There are several theories for the rise of this area, among which the Stakeholders, Legitimation and Radical/Revolutionary theories stand out. This work presents the perceptions of Accounting Sciences students in the Federal District regarding these new theories, since today’s students will be future accountants and part of the evidential process of the interaction of companies with society. For the studied sample, it was proven that the dominant perception is that it is not necessary to have an abrupt breach in accountancy for it to serve social information interests, i.e. this type of information from the companies is necessary for future accountants, but it is not necessary to create a new accountancy to supply this information.