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Social Accounting (social + accounting)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting100%

Selected Abstracts

Introduction Social accounting, reporting and auditing: Beyond the rhetoric?

BUSINESS ETHICS: A EUROPEAN REVIEW, Issue 1 2001
David Owen
[source]

Impact of international tourism on the Chinese economy

INTERNATIONAL JOURNAL OF TOURISM RESEARCH, Issue 5 2006
Jan Oosterhaven
Abstract Since 1990, international tourism to China has grown dramatically, as has the rest of the Chinese economy. Its impact on the Chinese economy is estimated for 1997, the last year for which sufficient input,output, social accounting and tourist expenditure data are available when the paper was written. With these data, a so-called type II input,output model is constructed, which enables to estimate direct, indirect and induced impacts. The results show that 1.64% of gross domestic product, 1.40% of household income and 1.01% of Chinese employment is dependent on international tourism. The differences are explained by the sectoral composition of the tourist expenditures, together with the sectoral differences in capital/labour ratios, labour productivity and backward linkages. Copyright © 2006 John Wiley & Sons, Ltd. [source]

Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?

BUSINESS ETHICS: A EUROPEAN REVIEW, Issue 1 2001
Rob Gray
In an increasingly complex world with increasingly powerful organisations it seems inevitable that society , or groups in society , would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability , to require individuals and organisations to present an account of those actions for which society holds them , or would wish to hold them , responsible. And the history of social accounting, at its most fundamental, is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well-functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation. [source]

Trust, reputation and corporate accountability to stakeholders

BUSINESS ETHICS: A EUROPEAN REVIEW, Issue 1 2001
Tracey Swift
This paper explores the relationship between accountability, trust and corporate reputation building. Increasing numbers of corporations are mobilising themselves to put more and more information out into the public domain as a way of communicating with stakeholders. Corporate social accounting and stakeholder engagement is happening on an unprecedented scale. Rather than welcoming such initiatives, academics have been quick to pick faults with contemporary social auditing and reporting, claiming that in its current form it is not about demonstrating accountability at all, but rather about building corporate reputation. Academics argue that ,accountability should hurt', that if accountability is an enjoyable process, then the organisation isn't doing it right. For organisations that are currently engaging with stakeholders and ostensibly becoming more transparent about their corporate social performance, this kind of critique is likely to be bewildering. This paper argues that central to the notion of accountability and to contemporary social accounting practice is the concept of trust. Accountability is based upon a distrust of corporate management, whereas corporate reputation building is about strategically seeking to establish trust in stakeholder relationships in order to negate formal accountability requirements. Using a split trust continuum, the paper seeks to explain and synthesise what seem to be two very different paradigms of organisational transparency. [source]