Development Of Social Accounting Research Articles

Analysis Of Waste Cost Behavior In Environmental Accounting Of Enrekang General Hospital, Enrekang Regency

Hospitals within the community have a legitimacy to move freely in carrying out their activities, but over time because the company's position becomes very vital in people's lives, the impact will also be very large. Environmental accounting is a development of social accounting as a form of social responsibility in the field of accounting which functions to identify, recognize, measure, present, and disclose environmental accounting. This study aims to determine the cost behavior applied to the Massenrempulu General Hospital, Enrekang Regency with PSAK No.33 revision 2011. The data collection techniques used in this research are field studies, documentation, and interviews. Informants in this study were WWTP staff at Massenrempulu General Hospital. Data analysis techniques in this study used data reduction, display, and drawing conclusions or data verification. The results of the study show that several environmental accounting cost treatments are not in accordance with PSAK, for example recognition and measurement are in accordance with PSAK and identification, presentation and disclosure are not in accordance with PSAK. Then the presentation and reporting for Presentation of environmental costs is presented in the form of hospital operational reports while the reporting is included in the financial statements.

Social accountability of Russian agribusiness

Social accountability of Russian agribusiness is currently at an early stage of development. Socially accountable agribusiness helps reducing social tension in rural areas and acts as a reliable ally to the government in executing social programs. The purpose of this research is to proof the necessity of social accountability popularization in agribusiness entities’ operation in order to provide high level of competitive capability and stable rural development. Through the research we established limiting factors in development of social accountability in functioning of the agribusiness entities and estimated the level of social accountability among biggest agribusiness holding companies as well as its impact on rural development. As a result of the study we developed measures for expanding corporate social accountability of agribusiness and enlarging its social orientation. The motives of the socially accountable agribusiness are as followed: employee development, working efficiency growth in the company, better company image, reputation growth, stable company growth in the long term, possibility of additional investments.

Exploration of the Required Clinical Competencies for Training General Practitioners to Acquire Social Accountability: A Qualitative Study

Background & Objective: Social accountability is an important and essential notion in medical training. Despite significant similarities, various countries have aimed to define proper competencies in medical education according to their own healthcare provision system and society needs. This study aimed to explore the required clinical competencies for training general practitioners to acquire social accountability. Materials and Methods: This study was conducted in Tabriz University of Medical Sciences, Tabriz, Iran in 2017 using qualitative content analysis. In total, 14 professors and five general practitioners were selected via purposive sampling, using their experiences and views until reaching information saturation stage. Data were collected and analyzed using a semi-structured interview and conventional content analysis, respectively. Results: In this research, six primary categories of ability to provide clinical services based on a holistic approach, cooperation with healthcare team members to promote health and prevention, role playing in the healthcare system, communication skills, commitment and and decision making in extreme conditions, In total, 15 subcategories were obtained. Conclusion: According to the results of this study, medical schools must train graduates who can be active in promotion of society health and committed to professional behaviors and ethics, effective communication, teamwork, performing primary care, improving health and preventing diseases in the whole society, which can result in the development of social accountability in medical training.

CSR REPORTING AS A PRODUCT OF SOCIAL ACCOUNTING

The development of the concept of corporate social responsibility has become the new and extremely important challenge for accounting. It is necessary that its methods and solutions allow for reflect newer and newer information needs. Because of its systemic character, accounting has to evolve to be able to constitute a basic information system. The development of social accounting is a welcome direction in this regard. It aims to identify measure and present the social and environmental issues related to the functioning of company. The CSR report is a tool for providing information related to corporate social responsibility. It shows the influence of company’s activity on various group of stakeholders, by ensuring detailed data about management regarding aspects such as ethics, ecology, diversity in the workplace and community involvement. Instead of preparing corporate social responsibility reports some companies publish integrated reports which present in one document both financial and social issues in a holistic manner. The aim of the article is to present the problem of CSR reporting within the context of social accounting. The main subject of researches is the evaluation of trends associated with the publishing social reports in the national and international context as well as an analysis of the content of reports dealing with corporate social responsibility prepared by selected companies operating in Poland. The article is based on the analysis of Polish and English literature, selected studies and databases connected with the practice of CSR reporting as well as the reports prepared by companies covered by the survey. Results of the research lead to the conclusion that social reporting is a rapidly growing field in both national and international context. This is reflected by the number of reports dealing with corporate social responsibility submitted by companies to a databases connected with the practice of Corporate Social Responsibility reporting. However, the analysis of the content of this type of reports showed that comparison of data contained within documents prepared by individual companies may pose a problem.

Rachunkowość społeczna w świetle badań polskich autorów

Rachunkowość społeczna w świetle badań polskich autorów The aim of the article is to present the essence and prerequisites of social accounting in the light of Polish authors' research. Initially, social accounting developed as a statistical-economic discipline used to capture economic processes on a macroeconomic scale. Social accounting in the micro scale became popular in the late 1970s with the increasing importance of corporate social responsibility. Therefore, the author decided to separate considerations on the essence and development of social accounting in macro- and microeconomic contexts in the article. The analysis shows that studies on the development of social accounting on the macroeconomic scale were conducted in post-war Poland by Peche and Kowalczyk. Accounting of social responsibility (also referred to as social accounting) in micro terms has been discussed since the 1980s. The first publications concerning this issue include works by Jaglińska, Wołkowski, Jarugowa, and Burzymowa. In recent years, the number of publications in this field has significantly increased with the growing interest in corporate social responsibility and the role it has to fulfill in this dimension. As a research method, a review and analysis of the contents of the deliberations and opinions of the authors of selected items from the national literature of the subject have been used. The article points out that the consideration of social accounting, both in macro and micro terms, is not an innovative concept and has been running since the 1980s.

Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting

PurposeThis paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in Syria in the first decade of the twenty‐first century, with particular attention to its role, future development and implementation.Design/methodology/approachThe paper takes the form of an analysis of interviews of Syrian accountants; contextual analysis (and an appreciation of the prior literature).FindingsSyrian accountants' perceptions are shaped by developments in Syria's socio‐political and economic context, encompassing imperialism/colonialism, globalisation and cultural specificities, including Islam. Interviewees perceived a significant role for a social accounting – that would parallel the Western form of social accounting – in enhancing well‐being in the dynamic context. At the same time, they were reluctant to see the development and implementation of this accounting in Syria as an urgent issue, so that this social accounting might be left initially at least with an even more marginal part to play than in the West. The study suggests that a combination of forces – global developments, Western imperialism and Syria's colonial history – have had a substantively repressive rather than progressive impact on the development of social accounting in Syriavis‐à‐visits more positive potential.Research limitations/implicationsAll limitations of interview research apply. This study focuses on Syria in a context when economic transition was a major issue. Further studies of economies in transition would be of interest.Practical implicationsAn awareness of how the local and the global interact in debates over social accounting can provide insights for policy makers concerned with accounting regulation.Originality/valueThe focus on Syria, a non‐Western country, enriches the social accounting literature, which focuses mainly on Western developments.

Self-financing students in private medical schools

Self-financing students in private medical schools

The contribution and challenges of electives in the development of social accountability in medical students

Overseas electives are a key feature of western medical schools, with a high proportion of senior students taking the opportunity to travel to poorly resourced countries. Development of enhanced clinical skills is the focus of most electives; however, they provide a valuable opportunity to enhance medical students’ sense of social accountability. Medical schools have a responsibility to ensure adequate preparation by the students, including close liaison and negotiation with host institutions to ensure maximal benefit for both student and the host communities. Anticipating intended and unintentional learning outcomes, which relate not only to global health knowledge and clinical skills but incorporate explicit expectations of a range of generic, professional and social responsibility outcomes, will help to ensure maximum benefit. Incorporating reflective accounts and host feedback into elective assessments will contribute to students’ development, and ensure viability and sustainability of this valuable learning opportunity.

Social justice in a cold climate: Could social accounting make a difference?

Building on the argument that justice should be the transcendent principle in accounting, we argue that social accounting invokes notions of community, shared social values, and fairness in the distribution of social resources. These ideas are elaborated in relation to local government, which provides a window on how communities make decisions about distributing their social resources and the accounting processes which guide these decisions. Fieldwork in two large but contrasting English local authorities suggests that the potential of social accounting is not reflected in the predominant accounting systems in local government organisations, but in more subtle and successful forms of ‘enacted social accounting’. Its utility relates to the achievement of short-term social goals where social injustices persist and accountants, managers and politicians seek to accommodate financial pressures to protect the most vulnerable members of the community. We identify local government accountants as morally responsible for the further development of social accounting which envisions a future for local government, and establishes links between social justice, environmentalism and localism.

Social and environmental accounting: A practical demonstration of ethical concern?

The accounting profession has regarded itself as ethical ever since the first modern professional accounting body was founded in the second half of the 19th Century. However, the code by which members have bound themselves have been professional ethics codes, which are more concerned with the relationship between professional and professional, or professional and client, than that of the professional and society as a whole. Recently, a number of educational programmes have been developed which attempt to go beyond the limited view of professional ethics, and into the field of ethics and professionalism. These programmes are based on an application of the work of Kohlberg and that of Rest. In the opinion of the author these aspects of ethics and professionalism are important developments, which need to be followed up by the development of social accounting, which would be a practical demonstration of ethical concerns by members of the accounting profession. This aspect of business ethics is outlined in the chapter.

‘Sharpening the tools’: A comment on the provisional 1988 Social Accounting Matrix for South Africa

This article comments on the recent contribution by Eckert et al (1992) in this journal. The comments place social accounting in a historical perspective. This is done to illustrate the effectiveness of SAMs in policy analysis, and to explain the increased mathematisation of economics caused by social accounting. Finally, some comments are made on the future development of social accounting in South Africa in order to push the SAM framework to its limit.