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This paper explores the meaning of the subjects related to the humanities and social sciences in public accounting programs. Necessary situation to address taking into account that the role played by these training courses in accounting student has not been sufficiently understood by teachers, institutions and students. The theme is developed through three questions. 1) What is the role of the humanities and social sciences in the training curricula of professional accountants? The answer tenses the principles of rationalization and subjectivity. 2) From what ethical positions is it possible to solve this issue and what are the implications? Each principle involves an ethics so those who opt for one or the other, talk from the market ethic or the responsibility one. If it takes the last, the focus is the principle of subjectivity and then asks: 3) How to carry out the principle of subjectivity through these subjects? It is to say, methodologically how the principle of subjectivity is possible to develop through the humanities and social subjects in the curricula of public accounting programs?

El componente social y humanístico en la formación del contador público: una lectura desde la ética de la responsabilidad