%0 Artículo (Article) %A Quiroga Mora, Flor Estela %I Universidad Militar Nueva Granada %D 2016 %G Español (Spanish) %T Social responsibility of CPA against the SMBs survival in Colombia %U http://hdl.handle.net/10654/33029 %X There is growing interest by the reflection of the principle of social responsibility in business. This interest is part of a new sensibility that is very close to the professional practice of Certified Public Accountant.Thus, in a business context like Colombia, where SMEs have become an important element in the national economy, acting as Driven in the development of the country for his great contribution to job creation, and yet ensure their own future and permanence is a heroic task for them. However, the principle of Social Responsibility is an opportunity for the CPA’s role transcends the limits of mere technique that performs its work and to contribute you to SMEs, to compete in today’s business dynamics and its future survival, from the pursuit and consolidation of accounting knowledge aimed at achieving the common good, liberating, to support alternative solutions to the sustainability and sustainability of small and medium enterprises in Colombia.