social accounting research paper

Social Accounting

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• Laurie Mook 2 &
• Rodney Machokoto 2  

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Social and environmental accounting ; Sustainability reporting ; Triple bottom line

Definitions

Social accounting broadens the framework of conventional accounting with the goal of understanding the impact an organization has on its stakeholders. The effects of an organization included in social accounting typically include financial, social, and environmental dimensions. By taking a stakeholder approach, social accounting emphasizes the collective effort needed to run an organization and the multiple stakeholders impacted by its efforts.

Introduction

Compared to traditional accounting, social accounting is a relatively new concept. It refers to the inclusion of a wider range of factors in the accounting model than just financial information. Social accounting typically captures the positive and negative impacts of an organization on the economy, society, and environment. Social accounting can be supplemental to the financial statements when it is presented in a separate report,...

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Laurie Mook & Rodney Machokoto

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Mook, L., Machokoto, R. (2020). Social Accounting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2780-2

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DOI : https://doi.org/10.1007/978-3-319-31816-5_2780-2

Received : 13 January 2017

Accepted : 13 January 2017

Published : 04 March 2020

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Online ISBN : 978-3-319-31816-5

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DOI: https://doi.org/10.1007/978-3-319-31816-5_2780-2

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Social accounting for sustainability: a study in the social economy.

1. Introduction

2.1. sample, 2.2. research method, 2.3. interviewee profile, 2.4. conducting the interview, 2.5. evidence analysis, interview analysis through nvivo, 4. discussion and conclusions, author contributions, conflicts of interest.

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Lazkano, L.; Beraza, A. Social Accounting for Sustainability: A Study in the Social Economy. Sustainability 2019 , 11 , 6894. https://doi.org/10.3390/su11246894

Lazkano L, Beraza A. Social Accounting for Sustainability: A Study in the Social Economy. Sustainability . 2019; 11(24):6894. https://doi.org/10.3390/su11246894

Lazkano, Larraitz, and Ana Beraza. 2019. "Social Accounting for Sustainability: A Study in the Social Economy" Sustainability 11, no. 24: 6894. https://doi.org/10.3390/su11246894

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Social accounting: concept, definition, features and benefits | financial analysis.

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Let us make in-depth study of the concept definition, features and benefits of social accounting.

Concept of Social Accounting:

Business is a socio-economic activity and it draws its inputs from the society, hence its objective should be the welfare of the society. It should owe a responsibility towards solving many of the social problems. In the present age of growing technological, economic, cultural and social awareness, the accounting has not only to fulfill its stewardship function for the owners of the enterprise, but also accomplish its social function.

Changing environments and social parameters have compelled business enterprises to account and report information with regard to discharge of their social responsibilities. The boundaries of the principles, practices and skills of conventional accounting have been extended to such areas for social disclosure and attestation with regard to the measures of social programmes.

The concept of ‘Social Accounting’ has gained importance as a result of high level industrialization which has brought prosperity as well as many problems to the society. It has necessitated the corporate sector, with huge amounts of funds at their disposal, to invest substantial amounts in social activities so as to nullify the adverse effects of industrialization. “In modern times, accounting efforts have been extended to the assessment of the state of society and of the social programmes not for the satisfaction of any individual or group but for the application of evaluative procedures in the allocation of resources towards better social well being as a whole.”

Social accounting is concerned with the study and analysis of accounting practice of those activities of an organisation. The concept of socialistic pattern of society, civil rights movements, environmental protection and ecological conservation groups, increasing awareness of society towards corporate social contribution, etc. Have contributed towards the growing importance of Social accounting.

Social Accounting, also known as Social Responsibility Accounting, Socio-Economic Accounting, Social Reporting and Social Audit, aims to measure and inform the general public about the social welfare activities undertaken by the enterprise and their effects on the society.

As per F.F. Perry’s Dictionary of banking, social accounting is the reporting of the cost incurred in employing with anti-pollution, safety and health and other societal beneficial requirements and, more generally the impact of business entity on the endeavor to project society its amenities and the environment.

In the words of Richard Dobbins and David Fanning, social accounting is “the measurement and reporting of information concerning the impact of an entity and its activities on society.” The National Association of Accountants (NAA) Committee defined social accounting as ‘the identification, measurement, monitoring and reporting of the social and economic effects of an institution on society.” It is, thus clear that social accounting is concerned with the internal and external reporting of social costs and benefits both in quantitative as well as qualitative terms by a business enterprise.

The term ‘social audit’ has in the past been mostly linked with ‘social accounting’ and the two terms have been used interchangeably in the literature. However, some writers on the subject use the term social accounting as distinct from the term social audit. Social audit is an objective assessment of a business enterprise as to how it has been able to discharge its social obligations in the course of its operations. The concept of social audit is a new emerging dimension in the audit literature. It is neither a statutory audit nor a performance audit, but a mixture of both.

Definitions of Social Accounting :

Social Accounting:

“Social Accounting is the application of double entry book keeping to social economic analysis.” —Kohler

This is an orthodox definition as it is based on application of book keeping principles rather than sophisticated techniques of management accounting to the national socio-economic situation.

“The measurement and reporting, internal and external, of information concerning the impact of an entity and its activities on society.” —Ralph Estes

He viewed that social accounting as an independent discipline which is to measure and report the activities of an entity in so far as they effect the society.

“Social accounting as the means by which the effects of social programmes are attempted to be expressed in some type of quantitative terms. —Leonard Spacer

“Social Accounting is the expansion of the existing boundaries of the accounting beyond the normal economic consequences” —Salivary

Features of Social Accounting :

(i) Social accounting is an expression of a company’s social responsibilities.

(ii) Social accounting is related to the use of social resources.

(iii) Social accounting emphasize on relationship between firm and society.

(iv) Social accounting determines desirability of the firm in society.

(v) Social accounting is application of accounting on social sciences.

(vi) Social accounting emphasizes on social costs as well as social benefits.

S.C. Mobley has explained the hypothesis on which social accounting is based in his article “Challenges of socio economic accounting” in October 1970, the Accounting Review “The technology of an economic system imposes a structure on its society which not only determines its economic activities but also influences its social relationship and well being. Therefore a measure limited to economic consequences is inadequate as an appraisal of the cause and effect relationships of the total system, it neglects the social effects.”

The True blood committee report on the objectives of traditional financial statements in 1973 broke with traditional orientation of them toward stewardship reporting and instead added new dimensions of socio economic to the scope of accounting literature.

True blood committee report on “the objectives of financial statements” has stated that “an objective of financial statements is to report on those activities of the enterprise affecting society which can be determined and described or measured and which are important to the role of the enterprise in its social environment.”

This quote of true blood committee itself confirms formal recognition of social accounting. Debate initiated in 1960 with slogan “Profits should not be the sole objective of the business” in the management literatures, is now dominating in accounting literature, attempts are being made to align profit to other social goals. The term “social profit” has emerged and being considered as a barometer of responsible business behaviour, A series of published work initiated in 1960 by C.G. Mobley. Coopers (1972) AICPA committee on social measurement (1977) Ramanathan (1976) Belkaoui (1976), Owens (1992) and Roberts (1992) are still going on in most of the developed nations like U.K. and U.S.A. These published works are evidence of recognition of social accounting throughout the whole globe.

Need/Benefits of Social Accounting:

The important benefits of social accounting are as follows:

(1) A firm fulfills its social obligations and informs its members, the government and the general public to enables everybody to form correct opinion.

(2) It counters the adverse publicity or criticism leveled by hostile media and voluntary social organisations.

(3) It assists management in formulating appropriate policies and programmes.

(4) Through social accounting the firm proves that it is not socially unethical in view of moral cultures and environmental degradation.

(5) It acts as an evidence of social commitment.

(6) It improves employee motivation.

(7) Social accounting is necessary from the view point of public interest groups, social organisations investors and government.

(8) It improves the image of the firm.

(9) Through social accounting, the management gets feedback on its policies aimed at the welfare of the society.

(10) It helps in marketing through greater customer support.

(11) It improves the confidence of shareholders of the firm.

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Please note you do not have access to teaching notes, paper development in qualitative accounting research: bringing social contexts to life.

Qualitative Research in Accounting & Management

ISSN : 1176-6093

Article publication date: 15 November 2021

Issue publication date: 1 February 2022

Expanding on an invited talk at the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group, the purpose of this study is to offer some suggestions for developing qualitative accounting papers. Emphasis is put on the potential of qualitative research to situate evocative accounts of the organisational functionings of accounting in their wider social contexts.

Design/methodology/approach

To think about paper development as an exercise in communicating worthwhile findings to the readership by interweaving the researcher’s impressions of the field, recorded field material and different social theories to create qualitative accounting scholarship.

Qualitative accounting papers can, through the use of different theories, show the embedding of the organisational in the social. Development of qualitative accounting papers is an achievement that emerges in the process of writing.

Practical implications

Outlines five summary recommendations for paper development.

Originality/value

Reflects on paper development designed to create qualitative accounting research.

• Methodology
• Qualitative research
• Field research
• Paper development

Acknowledgements

The author is grateful to the organisers of the 1st Paper Development Workshop of the Qualitative Management Accounting Research Group for an invitation to give an online keynote in November 2020. The text of that address formed the basis for this essay. I gratefully acknowledge the feedback from participants at the workshop. Special thanks to Lukas Goretzki for suggesting a printed version and offering helpful comments on earlier versions.

Ahrens, T. (2022), "Paper development in qualitative accounting research: bringing social contexts to life", Qualitative Research in Accounting & Management , Vol. 19 No. 1, pp. 1-17. https://doi.org/10.1108/QRAM-03-2021-0044

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