This research is based on modern approaches applied to accounting. It starts from the research topics in the accounting area, which are grouped into: auditing and control as a means of preventing company difficulties; the strategic management of costs, an alternative to return to prosperity; environmental accounting and in the energy sector; Cooperative Management of Costs and Standards, Myth or Reality ?; teaching and research in management accounting, auditing and control; teaching and research in management accounting, auditing and control. With the aim of analyzing the new modern approaches applied to accounting in the context of the challenges of corporate social responsibility and lines of research. The study is based on the exploration of web pages to establish research resources and on the basis of the selection of a basic bibliography, the development and discussion of the articles related to the paradigm of accounting models is carried out.

The study concludes that the classification of accounting research programs, originally proposed by Cañibano (1974 and 1975) as legalistic, economic and formalized, has been updating their contents and trends, to conclude that the three subsist in current scientific practice. Although they have undergone important developments, it has been seen throughout as a true explosion of accounting research, trying to explain the relevance of both the accounting information and the standards that deal with the business economy and capital markets. regulate it.