Trayectoria internacional de la contabilidad social: un análisis comparativo en el marco de las cuentas nacionales del Ecuador

Abstract

Abstract: To measure the economic, social and environmental activity of a country it is necessary to use the Matrix of MCS Social Accounting that summarizes the income and expenses of the economic agents of each sector. The research work aimed to investigate the trajectory international social accounting as a comparative analysis within the framework of National accounts. A documentary, narrative, descriptive and of a secondary nature, which allowed social accounting to be related to the accounts nationals, also compare the MCS of the Central Bank of Ecuador with those of America Latina. Consequently, the MCS of Ecuador and Latin American countries used the accounts main production, goods and services, factors, households, capital, government and the rest of the world, with subaccounts for better macroeconomic control; However, some countries have outdated MCS, which at the same time reflect economic-social information but non-environmental; It is also a topic that still needs to be investigated and applied even in the private sector, since they need to know the effects caused by their management where they unwrap.