IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2007i9p49.html
   My bibliography  Save this article

Social Accounting To Make The Social Results Visible

Author

Listed:
  • Gâju George Ciprian

Abstract

Accountability represents the direct part of the social system and its objective is to conceive this system, to measure, analyze, assess, form and control it. It is not easy to approach the social reality without correlating it to the financial, economic and administrative reality since there is a clear-cut connection between the two. The social accountability aims at balancing the social areas and the accountability practice as the former appears as a branch of the accountability within the context of scientific knowledge which offers answers to social problems, to their causes, manifestations and projections within a dynamic environment. New social responsibilities emerging in case of companies involve a growth of informational requirements both from outside and from inside for a better entity management. This article is meant to show what social accountability is, what are its major branches and implications.

Suggested Citation

  • Gâju George Ciprian, 2007. "Social Accounting To Make The Social Results Visible," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-49.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:49
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/920071/49.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vatasoiu Cristian Ionel & Cornescu Alina & Motoniu Ioan Dumitru, 2010. "Human Resources Accounting - Accounting For The Most Valuable Asset Of An Enterprise," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 925-931, December.

    More about this item

    Keywords

    social accounting; implications; accounting; social results.;
    All these keywords.

    JEL classification:

    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2007:i:9:p:49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.