Charles J. Cicchetti, Anthony C. Fisher, V. Kerry Smith, An Econometric Evaluation of a Generalized Consumer Surplus Measure: The Mineral King Controversy, Econometrica, Vol. 44, No. 6 (Nov., 1976), pp. 1259-1276

Discusses the report of the Committee on Accounting for Social Performance of the American Accounting Association which explored the state of social accounting in the United States in 1975. Analysis of the practices in accounting and the reporting of corporate social performance; Investigation of corporate charitable contributions; Issues concerning the place of social accounting in accounting education.