Social Accounting - In the Wake of the Sustainability

Zoltán Musinszki () and Anita Demény ()
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Zoltán Musinszki: University of Miskolc
Anita Demény: University of Miskolc

Theory Methodology Practice (TMP), 2016, vol. 12, issue 02, 26-40

Abstract: Not only the strenghthening of global competition and the acceleration of technological evolution, but also the social and governmental claims for sustainability draw up new challanges and expectations against the decision support and accounting, too. Whether would the decision support and accounting be able to perform these challanges and expectations nowadays? The aim of the authors is to present some segments of these changes to the reader by this study.

Keywords: social accounting; cost system; sustainability; non-financial indicator; GRI (search for similar items in EconPapers)
JEL-codes: M49 Q56 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:mic:tmpjrn:v:12:y:2016:i:02:p:26-40

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