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Throughout history, accounting has been defined by different authors in different ways and has been classified as an art, a technique, a discipline, a science, among others. Traditionally, although there is no uniformity of criteria regarding its location in the field of knowledge, the figurative contents of the term have presented a bias towards the economic-financial reality of the entity. At present, different problems, such as malnutrition, illiteracy, climate change, the risks of heat waves and forest fires, melting glaciers, water shortages and many others of no lesser importance, are urging the need for the world's population to become aware and to seek solutions.