SOCIAL ACCOUNTING – BASE LEVER OF THE ORGANIZATION’S SOCIAL RESPONSIBILITY

Carmen-Florentina Paunescu (Petre) and Mariana Man
Additional contact information
Carmen-Florentina Paunescu (Petre): University of Craiova Faculty of Economics and Business Administration
Mariana Man: University of Petrosani Faculty of Science Petrosani, Romania

Annals of University of Craiova - Economic Sciences Series, 2019, vol. 2, issue 47, 195-204

Abstract: Being in full ascension, social accounting is considered, in the specialty literature, a subcategory of the financial accounting within the organization. The social accounting is delimited on the non-financial information discovery and the organization’s social performance towards the internal and external parts, such as the capital owners, mainly, for the interested parts, the creditors and other authorities. This non-financial information needs to represent the activities that have a direct impact on the community, the environment and on the organization’s social performance. This article tries to determine the conceptual environment, the role and the objectives of the organization’s social accounting, as well as finding the answer to the next question: What are the characteristics and the benefits of knowing and applying the social accounting? The product given by the social accounting is the non-financial information and, as any other product, for the acceptance of its clients, it needs to accomplish certain qualitative criteria, certain standards to satisfy the needs of its every beneficiary.

Keywords: social accounting; non-financial information; corporate social responsibility; social performance. (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:

Downloads: (external link)
http://feaa.ucv.ro/annals/v2_2019/021.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:aio:aucsse:v:2:y:2019:i:47:p:195-204

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).