Accounting for macro‐social impacts: a new research agenda

M.R. Mathews

Accounting Forum, 2000, vol. 24, issue 2, 187-196

Abstract: This paper reviews the current state of social accounting, noting that in the usual micro (firm level) form there was a need for a more structured approach, before considering a macro level social disclosure model. Macro level social accounting as advocated in this paper envisages disclosures by private sector organizations of their interactions with central and local government in terms of commercial dealing and the provision of services and infrastructure for the private sector by public funding. It is concluded that prima facie there is a case for further research into the concept of macro‐social accounting disclosures.

Date: 2000
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DOI: 10.1111/1467-6303.00035

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