The Accounting Review Vol. 48 No. 2 1973
Accounting and the Evaluation of Social Programs: A Critical Comment.
Abstract
The article discusses the role of accountants in social accounting or social reporting. Based on accounting literature, accountants can and should contribute to the efforts directed towards enhancing methods of evaluating the state of society and social programs, and the application of evaluative procedures in the allocation of resources to efforts to enhance social well-being. The functions of social accounting include the assessment of the state of society, assessment of the performance of a social program, and indication of control mechanisms.
- DOI
- 10.2308/tar-4497574
- Volume
- 48
- Issue
- 2
- Pages
- 245-257
- Language
- en
- Sources
- crossref openalex