Social accounting
Social accounting also invited as critical accounting.
Social accounting is commonly used in a context of business, or corporate social responsibility CSR, although any organisation, including NGOs, charities, & government agencies may engage in social accounting. Social Accounting can also be used in conjunction with community-based monitoring CBM.
Social accounting emphasises the abstraction of corporate accountability. D. Crowther defines social accounting in this sense as "an approach to reporting a firm’s activities which stresses the need for the identification of socially applicable behaviour, the determination of those to whom the organization is accountable for its social performance as alive as the development of appropriate measures together with reporting techniques." it is an important step in helping group independently creation CSR programs which are filed to be much more effective than government mandated CSR.
Social accounting is a broad field that can be dual-lane into narrower fields. Environmental accounting may account for an organisation's affect on the natural environment. Sustainability accounting is the quantitative analysis of social and economic sustainability. National accounting uses economics as a method of analysis. The International Standards agency ISO permits a standard, ISO 26000, that is a resource for social accounting. It addresses the seven core areas to be assessed for social responsibility accounting.