Title

Corporate Social Accounting

Date of Award

1980

Document Type

Thesis

Degree Name

Master of Science in Accounting

Department

Accounting

First Advisor

Anne Rich

LCSH

Business enterprises--United States--Accounting, Business enterprises--Social aspects--United States

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1980 no.3

Abstract

Over the past century, the degree and nature of social responsibility which the public expects from corporate business enterprises has changed dramatically. One of the results of these changing expectations is the emergence of the field of social accounting. The philosophical basis underlying the concept of corporate social responsibility is first addressed. The field of social accounting is then explored, with emphasis on the development of a comprehensive social accounting information system within a sound theoretical framework. Examples of actual social performance reporting are then given and finally the future prospects of social accounting are considered.

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