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Sa 8000 - Accounting For Corporate Social Responsibility


  • Motoniu Ioan Dumitru

    () (Valahia University of Târgovişte, Faculty of Economics)

  • Vatasoiu Cristian Ionel

    () (Valahia University of Târgovişte, Faculty of Economics)

  • Boca Ileana-Sorina

    () (Valahia University of Târgovişte, Faculty of Economics)


In the current context, organizations are evaluated not only in terms of product quality. The modern organization is valued beyond its economic performance, quality management and communication policy, and by its contribution to the social life of the community it takes part of. The new social responsibilities that appear for the companies involve the increasement of information requests from both outside and inside for better management of the entity. Social responsibility accounting is a branch of accounting in the context of scientific knowledge that provides answers to social problems, the causes, manifestations and projections in a dynamic environment. This article aims to show what social responsibility is and how it works according to SA 8000:2008, what would be its implications and its main objectives, emphasizes the importance of publishing additional information on corporate social responsibility other than traditional financial situations.

Suggested Citation

  • Motoniu Ioan Dumitru & Vatasoiu Cristian Ionel & Boca Ileana-Sorina, 2010. "Sa 8000 - Accounting For Corporate Social Responsibility," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 892-898, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:892-898

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    References listed on IDEAS

    1. Trahan, Emery A. & Gitman, Lawrence J., 1995. "Bridging the theory-practice gap in corporate finance: A survey of chief financial officers," The Quarterly Review of Economics and Finance, Elsevier, vol. 35(1), pages 73-87.
    2. Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
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    More about this item


    social responsibility; social responsibility accounting; SA 8000: 2008; key areas; quality;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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