Socially responsible accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London u.a.
Chapman & Hall
1993
|
| Ausgabe: | 1. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | IX, 250 S. Ill. |
| ISBN: | 0412473402 |
Internformat
MARC
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| 245 | 1 | 0 | |a Socially responsible accounting |c M. R. Mathews |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a London u.a. |b Chapman & Hall |c 1993 | |
| 300 | |a IX, 250 S. |b Ill. | ||
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
Preface viii
1 Introduction to socially responsible accounting 1
Introduction 1
General organization of the book 4
The evolutionary position 6
Summary 6
2 Justifications for additional disclosures 8
Introduction 8
Market related justifications 9
Socially related arguments 23
The effect of culture on the philosophical bases of
social accounting 37
Social accounting and the radical paradigm 39
Summary 53
3 The classification of social accounting: an introduction 56
Introduction 56
The basic outline 58
Measurement 60
Summary 63
4 Social responsibility accounting 64
A general introduction to SRA disclosures 64
Conceptual and operational models for SRA 66
The role of management accounting in the preparation of
social responsibility disclosures 84
Employee reports 89
Accounting and industrial democracy 92
Human resource accounting 93
vi Contents Value added statements 95
Summary 96
5 Social responsibility accounting in practice 97
Introduction 97
A review of SRA studies from around the world 97
Limitations of these studies 119
Summary 126
6 Total impact accounting (TIA) 130
Introduction 130
The philosophical problem 133
Issues in the evaluation of externalities 137
Valuation and disclosure models 138
Social audit 150
The emergence of environment economics and accounting 153
Summary 167
7 Socio economic accounting (SEA) 170
Introduction 170
Cost benefit analysis (CBA) 170
Planned programmed budgeting systems (PPBS) 173
Socio economic accounting 174
Evaluation models 175
Institutional performance evaluation 179
Value for money (VFM) auditing 180
Summary 190
8 Social indicators accounting (SIA) 192
Introduction 192
Goal indicators and data deficiency 193
Macro social indicators an international overview 196
The development of change indicators 198
Linking macro and micro indicators 199
Summary 200
9 Societal accounting 201
Introduction 201
The global view 201
Accounting and systems theory 204
Summary 205
10 Concluding comments and directions for future research 208
Concluding comments on Chapters 1 3 208
Concluding comments on Chapters 4 9 210
Towards reintegration 214
Contents vii
Implications for accountants, accounting students and
accounting educators 216
Future directions 217
References 219
Author index 237
Subject index 241
|
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| indexdate | 2024-07-09T17:16:50Z |
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| isbn | 0412473402 |
| language | English |
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| spelling | Mathews, M. R. Verfasser aut Socially responsible accounting M. R. Mathews 1. ed. London u.a. Chapman & Hall 1993 IX, 250 S. Ill. txt rdacontent n rdamedia nc rdacarrier National accounting gtt Social accounting Social accounting (DE-588)4194029-5 gnd rswk-swf Social accounting (DE-588)4194029-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005436874&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mathews, M. R. Socially responsible accounting National accounting gtt Social accounting Social accounting (DE-588)4194029-5 gnd |
| subject_GND | (DE-588)4194029-5 |
| title | Socially responsible accounting |
| title_auth | Socially responsible accounting |
| title_exact_search | Socially responsible accounting |
| title_full | Socially responsible accounting M. R. Mathews |
| title_fullStr | Socially responsible accounting M. R. Mathews |
| title_full_unstemmed | Socially responsible accounting M. R. Mathews |
| title_short | Socially responsible accounting |
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