There is a need for the entrepreneur to reflect on the increase in the functional capacity of the social cell's assets and its applications in the social environment.
Every company has a social function. It relates to the surroundings. There is constant interaction between the organization and the environment where it operates and influences the community as it receives influence from that society. This is axiomatic. This matter is not new, as Schmalenbach, an exponent of Reditualist doctrine in Germany, expressed his concern with the social and the pressures of the external environment that surrounds him. Also, Rudolf Dietrich from Aziendalismo taught that the 'Azienda should be at the service of society by producing employment, contributing to the strengthening of the state and thus, from this perspective, it should be studied.¨ (See History of the doctrines of the accounting, Prof. Lopes de Sá, pg, 94, Atlas, 1997).
We have recently observed that the American financial crisis has influenced the assets of the social cell in Brazil and abroad, creating serious problems. to the company, reducing its functional capacity, as well as its economy, that is, its survival and, thus, creating social problems by unemployment. In my book Heritage and environmental influences, Reas, Três de Maio, 2003, I dealt with the exogenous environmental influence and, once again, the importance of research and reflection on the external influence on the company's assets is proven.
When there is a decrease in the functional capacity of the assets, there is social damage and when there is wealth prosperity there is a social benefit. What is desirable is that the equity dynamics be effective and that the company grows and can apply resources in the social sphere, thus benefiting the community. Applications are possible when the assets of the social cell are wealthy, that is, when there is an increase in the functional capacity of capital. Equity increase by monetary adjustment is not equity prosperity. The important thing is that capital grows through harmonious interaction and efficiency in all Liquidity, Resultability, Productivity, Elasticity, Invulnerability, Stability, Economy and Sociality. When this happens, in the social cell, there is the possibility of social applications. The fundamental thing is that the patrimonial evaluation is, as the accounting neopatrimonialism teaches, by the 'functional capacity', that is, the one translated by the 'effectiveness'. The evaluation must follow the path of science that is objective and seeks the truth and the truth is that it is possible to assess the wealth of the social cell and its applications in the surroundings.
There are “n” social problems that the company can help in their possible solutions when there is capital prosperity. On this matter, a field of research and unrestricted reflections opens up on the correlation of function systems with social relations, thus mixing the accounting, the administrative and the social. Social interests are increasingly becoming the object of studies in accounting science and human factors and the surroundings as transforming and aggregable agents and, thus, accounting science is responsible for the prosperity of the community.
It is known today that the customer is a fundamental human factor to the company and that it observes the organization that is concerned with solving the surrounding problems. in my article Knowledge: an immaterial assetI mentioned a quote from Skyrme, the customer as an intangible asset in the company. (See: Intellectual assets and human capital, p. 12, Reas, May 3, Nov/2002).
The entrepreneur must be concerned with the company's internal issues, but also with the environment and not forget that environmental influences exogenous pressures on the heritage constantly and can lead the organization to growth, stagnation and bankruptcy and so that it can apply in the social area, it is necessary that the company has its functional capacity focused on efficiency and, thus, contribute to the well-being of the humanity.
Per Werno Herckert*
Accountant and columnist Brasil Escola
*Member of the Brazilian Academy of Accounting Sciences.
Member of the International Scientific Association of Neopatrimonialism.
Brazil School - Economy and Finance
Source: Brazil School - https://brasilescola.uol.com.br/economia/patrimonio-as-aplicacoes-sociais.htm