Social Accounting and Its Influence on Sustainable Development in the Municipality of Los Olivos-Lima, Peru

Abstract

This research is epistemically based on determining the influence of social accounting on sustainable development Accounting is a necessity for all companies as well as the use of different programs required by the company. The social accounting is surely an information system which is related to the society, environment and human resources, turning operations into healthy practices. This study proposes the following general hypothesis: social accounting has a significant impact on sustainable development of the Municipality of Los Olivos-Lima, Peru. Information of workers and inhabitants of Los Olivos district was analyzed in this research. A survey was applied to 220 participants and, then the statistical analysis was made by a chi square test, using the SPSS statistical software. The research purpose is to determine if social accounting has an influence on sustainable development of the Municipality of Los Olivos-Lima, Peru. The finding for the general hypothesis was 6.545 with a degree of freedom, showing that the calculated Chi was greater than Chi table 3.841 which, according to the scientific theory, allows us to reject the null hypothesis and, therefore, to accept the hypothesis proposed by the authors. Finally, it was concluded that social accounting significantly influence on the sustainable development of the Municipality of Los Olivos-Lima, Peru.