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Social Accounting - Source Of Relevant Information In Assessing The Social Responsibility Of The Organization

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  • Carmen-Florentina Paunescu

    (Doctoral School of Economic Sciences, Faculty of Economics and Business Administration, University of Craiova, Craiova, Romania)

Abstract

At present, accounting efforts have been extended to assessing the state of society and social programs, not for the satisfaction of any individual or group, but for the application of evaluation procedures in the allocation of resources to a better social welfare. In this paper we try to find the answer to the following questions: Is the accounting information relevant to the social responsibility assessment of the organization? What are the tools for measuring the degree of social responsibility achievement and what are the sources of information on which they are based? What are the characteristics and benefits of knowing and applying social accounting? The product provided by accounting is the information and, like any other product, in order to be accepted by customers, it must meet certain qualitative criteria, certain standards to satisfy the needs of the beneficiaries. Social objectives are less common in organizations' strategies, but with a rapid growth trend over the last decade, especially for large and medium-sized organizations, with these objectives referring to: pollution control, cooperation with authorities, waging and working conditions of employees, customer satisfaction through the quality, durability, flexibility and price of the products and services offered, making suppliers permanent in return for offering quality products at affordable prices and upon the agreed deadlines.

Suggested Citation

  • Carmen-Florentina Paunescu, 2019. "Social Accounting - Source Of Relevant Information In Assessing The Social Responsibility Of The Organization," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, vol. 4(Special), pages 52-59, May.
    • Handle: RePEc:ora:jrojbe:v:4:y:2019:i:special:p:52-59
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    References listed on IDEAS

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    1. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
    2. Mariana Man & Maria Macris, 2015. "Integration Of Corporative Governance Into Organisation’S Social Responsibility System," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 11(2), pages 100-114, June.
    3. Nuttaneeya Torugsa & Wayne O’Donohue & Rob Hecker, 2012. "Capabilities, Proactive CSR and Financial Performance in SMEs: Empirical Evidence from an Australian Manufacturing Industry Sector," Journal of Business Ethics, Springer, vol. 109(4), pages 483-500, September.
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    Cited by:

    1. Eleonora Cardillo & Maria Cristina Longo, 2020. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience," Sustainability, MDPI, vol. 12(9), pages 1-23, May.

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    More about this item

    Keywords

    corporate social responsibility; accounting information; social accounting; social accounting matrix.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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