SOCIAL ACCOUNTING – BASE LEVER OF THE ORGANIZATION’S SOCIAL RESPONSIBILITY

Abstract

Being in full ascension, social accounting is considered, in the specialty literature, a subcategory of the financial accounting within the organization. The social accounting is delimited on the non-financial information discovery and the organization’s social performance towards the internal and external parts, such as the capital owners, mainly, for the interested parts, the creditors and other authorities. This non-financial information needs to represent the activities that have a direct impact on the community, the environment and on the organization’s social performance. This article tries to determine the conceptual environment, the role and the objectives of the organization’s social accounting, as well as finding the answer to the next question: What are the characteristics and the benefits of knowing and applying the social accounting? The product given by the social accounting is the non-financial information and, as any other product, for the acceptance of its clients, it needs to accomplish certain qualitative criteria, certain standards to satisfy the needs of its every beneficiary.

Keywords

• social accounting
• non-financial information
• corporate social responsibility
• social performance