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Social accounting (also known as ''social accounting and auditing'', ''social and environmental accounting'', ''corporate social reporting'', ''corporate social responsibility reporting'', ''non-financial reporting'' or ''accounting'') is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large.〔R.H. Gray, D.L. Owen & K.T. Maunders, ''Corporate Social Reporting: Accounting and accountability'' (Hemel Hempstead: Prentice Hall, 1987)p. IX.〕 Social accounting is commonly used in the context of business, or corporate social responsibility (CSR), although any organisation, including NGOs, charities, and government agencies may engage in social accounting. Social Accounting can also be used in conjunction with Community-Based Monitoring (CBM). Social accounting emphasises the notion of corporate accountability. D. Crowther defines social accounting in this sense as "an approach to reporting a firm’s activities which stresses the need for the identification of socially relevant behaviour, the determination of those to whom the company is accountable for its social performance and the development of appropriate measures and reporting techniques."〔D. Crowther, ''Social and Environmental Accounting'' (London: Financial Times Prentice Hall, 2000), p. 20.〕 It is an important step in helping companies independently develop CSR programs which are shown to be much more effective than government mandated CSR. Social accounting is often used as an umbrella term to describe a broad field of research and practice. The use of more narrow terms to express a specific interest is thus not uncommon. Environmental accounting may e.g. specifically refer to the research or practice of accounting for an organisation's impact on the natural environment. Sustainability accounting is often used to express the measuring and the quantitative analysis of social and economic sustainability. ==Purpose== Social accounting challenges conventional accounting, in particular financial accounting, for giving a narrow image of the interaction between society and organizations, and thus artificially constraining the subject of accounting. Social accounting, a largely normative concept, seeks to broaden the scope of accounting in the sense that it should: * concern itself with more than only economic events; * not be exclusively expressed in financial terms; * be accountable to a broader group of stakeholders; * broaden its purpose beyond reporting financial success. It points to the fact that companies influence their external environment ( some times positively and many a times negatively) through their actions and should therefore account for these effects as part of their standard accounting practices. Social accounting is in this sense closely related to the economic concept of externality. Social accounting offers an alternative account of significant economic entities. It has the "potential to expose the tension between pursuing economic profit and the pursuit of social and environmental objectives".〔Gray R.H., D.L. Owen & C. Adams (1996) Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting (London: Prentice Hall), Ch 1〕 The purpose of social accounting can be approached from two different angles, namely for management control purposes or accountability purposes. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「social accounting」の詳細全文を読む スポンサード リンク
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