Open AccessSocial Compliance Accounting A Book Review
Author(s) -
Dewi Fitriasari
Publication year - 2016
Publication title -
issues in social and environmental accounting/issues in social and environmental accounting (isea)
Language(s) - English
Resource type - Journals
eISSN - 2460-6081
pISSN - 1978-0591
DOI - 10.22164/isea.v10i1.142
Subject(s) - social accounting , accounting , scope (computer science) , compliance (psychology) , public relations , social change , business , sociology , accounting information system , political science , psychology , social psychology , computer science , law , programming language
The book is an 11 chapter research based book. It starts with the outset of social accounting. A comparison on the understanding of social accounting shows that the scope of social accounting is the society and/or environment. A short discussion about social accounts and social accounting are presented after the definitions of social accounting. Social reporting is presented as the parts of social accounting. A social report can involve the disclosure of products, consumer interests, employee interest, environment and community development. Interactions with community for social reporting are part social reporting. The interactions can be in detailed manner as in Deegan (2007). Following the introduction to social reporting is the overview of prior social accounting research. These discussions constitute Chapter 2. Chapter one is about an overview of the gap that the book tries to fill, i.e. social compliance evaluation with MNCs as the research cases.