Accounting is the method used to measure the extent of the fulfillment of the social contract by the firm. This article explains The Mainstream Focus on Sociology of Accounting and Accounting for the Social Contract in Chemical Firm Studies. The mainstream focus on the sociology of accounting and accounting for the social contract in chemical firm studies has gained prominence as researchers recognize the significance of social, environmental, and ethical considerations in accounting practices, particularly within the chemical industry. This abstract provides an overview of these two research areas and highlights their relevance in understanding the social dynamics and environmental responsibilities of chemical firms