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Though aging is a gift in general, it may be a hard time for many in developing countries in particular. Aging may be defined as the combination of biological, social and psychological processes that affect people as they grow older. The first refers to the physical body, the second refers to cultural values, norms and role expectations that change with age, and the third refers to the change in one's emotional, cognitive and mental capabilities. Science, modern technologies, improved agriculture, sanitation, medicaments, improved nutrition and many more developments have brought about aging increase and declining mortality. Social aspects of aging or social gerontology as a new phenomenon needs to be taken into account through social accounting. As rapid changes are emerging in population structure in modern times, social accountants need to study and project different emerging changes of population including aging and gerontology. While aging is affected by the quality of the society, it affects society too. Such a phenomenon is currently appearing in the developing world. Similarly, aging people find a different psychology and lifestyle contradicting their younger ages. Such a dramatic change needs more applicable inspection including geriatrics and social accounting. However, complications in elderly life is ever appearing and increasing. Method of research used in the present paper is mainly based on a qualitative approach. Various subtitles discussed in the present paper, result from aging, or influence aging phenomenon. The paper concludes that social accounting widely affects healthy aging.

Aging and Social Gerontology vs Social Accounting in Developing Countries