SOCIAL ACCOUNTING - SOURCE OF RELEVANT INFORMATION IN ASSESSING THE SOCIAL RESPONSIBILITY OF THE ORGANIZATION

Carmen-Florentina Paunescu ()
Additional contact information
Carmen-Florentina Paunescu: Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania

Oradea Journal of Business and Economics, 2019, vol. 4, issue Special, 52-59

Abstract: At present, accounting efforts have been extended to assessing the state of society and social programs, not for the satisfaction of any individual or group, but for the application of evaluation procedures in the allocation of resources to a better social welfare. In this paper we try to find the answer to the following questions: Is the accounting information relevant to the social responsibility assessment of the organization? What are the tools for measuring the degree of social responsibility achievement and what are the sources of information on which they are based? What are the characteristics and benefits of knowing and applying social accounting? The product provided by accounting is the information and, like any other product, in order to be accepted by customers, it must meet certain qualitative criteria, certain standards to satisfy the needs of the beneficiaries. Social objectives are less common in organizations' strategies, but with a rapid growth trend over the last decade, especially for large and medium-sized organizations, with these objectives referring to: pollution control, cooperation with authorities, waging and working conditions of employees, customer satisfaction through the quality, durability, flexibility and price of the products and services offered, making suppliers permanent in return for offering quality products at affordable prices and upon the agreed deadlines.

Keywords: corporate social responsibility; accounting information; social accounting; social accounting matrix. (search for similar items in EconPapers)
JEL-codes: M14 M40 M41 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://ojbe.steconomiceuoradea.ro/wp-content/uploa ... l-4special-52-59.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ora:jrojbe:v:4:y:2019:i:special:p:52-59

Access Statistics for this article

More articles in Oradea Journal of Business and Economics from University of Oradea, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Tomina SAVEANU ().