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Volume : II, Issue : V, June - 2012

“SOCIAL ACCOUNTING AND REPORTING PRACTICES A REVIEW”

Kishor N. Jagtap

Published By : Laxmi Book Publication

Abstract :

Social Accounting is the accountings of social transactions form the externalities of the business concern. It is the application of double entry book-keeping to socio-economic analysis. Social Reporting is the means of communication information in a systematic and a structured form about the social transactions to the society. Environment Accounting is an identification, compilation, estimation and analysis of environmental cost information for the better decision making within the firm. The main objective of any business house was to maximize the wealth. However, with the improvement in social conditions and rising standards of living, stakeholders forced their organizations to disclosure their accountability to society.

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Cite This Article :

Kishor N. Jagtap, (2012). “SOCIAL ACCOUNTING AND REPORTING PRACTICES A REVIEW”. Indian Streams Research Journal, Vol. II, Issue. V, http://oldisrj.lbp.world/UploadedData/1025.pdf

References :

  1. Methodology and Techniques of Social Research by P.L. Bhandarkar
  2. Social Accounting- Theory, Issues and Cases by Lee J Seidler
  3. Social Accounting and Economic Models by Richard Stone.
  4. Social Accounting for Developing Countries by P.L. Arya.
  5. Social Accounting Matrix for 1960, Chapman and Hall Ltd. London.
  6. Corporate Social Accounting and Reporting by P. Mohana Rao.
  7. Advances in Environmental, Accounting and Management-Journal.

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