Social Accounting in India | Abstract

Global Journal of Commerce & Management Perspective
Open Access

ISSN: 2319-7285


Social Accounting in India

Dr Masooma Zaidi

Social accounting is a method by which a firm seeks to place a value on the impact on society of its operations. It is a systematic analysis of the effects of the organisation on its shareholders, with stakeholder input as part of the data that are analysed for the accounting statement. It provides tools and guidelines to collect, analyse and monitor financial, social and environment data. The concept of 'social accounting' relates to the manner in which an organisation interacts with its social surroundings. Many corporate, today, are providing information on their social performance in order to demonstrate to their shareholders and public that they are ethical and moral. This paper looks at what social accounting is where it comes from and its present level of development and it also aims to bring out some important social accounting practices followed in Indian firms.


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