Comportamiento y Racionalidad en la Realidad Social

The representation of social reality in accounting is complex and problematic. It issubjective aspects that depend on the observer and objective aspects. The purpose of this paper is to describe subjective aspects, such as thebehavior and rationality, which are part of the social reality represented by accounting, especially the subcategory “institutional social reality” in the terms of John Searle's theory, making a conceptual description of Searle's proposal; to be applied in accounting theory. It is concluded that the institutional social reality is constructed not only from an external reality, but also includes categories of epistemologically subjective facts that are also represented in accounting. They are all part of an institutional, ontologically subjective construction of social reality, always. Therefore, a broad and integrating accounting theory of formal and social aspects of accounting allows a proper adjustment between the two planes.