This paper is a reflection on the origin and evolution of the concept of social and environmental accounting in the accounting discipline; by the above is to develop a qualitative descriptive research. In this vein the first part deals with the evolution of the concept of social and environmental accounting, the second part deals with the discipline of accounting positions with the aim of opening the discussion of different research approaches that are in the accounting discipline. The third part opens the discussion on functionalist accounting, looking for the characterization of environmental accounting, on perspective macro and micro of accounting. Finally we conclude that accounting should expand its structure, and changeaccounts of a financial system to a more appropriate accounting system to take into account the environmental dimension in the states and reports.