Rachunkowość społeczna w świetle badań polskich autorów

Abstract

Rachunkowość społeczna w świetle badań polskich autorów The aim of the article is to present the essence and prerequisites of social accounting in the light of Polish authors' research. Initially, social accounting developed as a statistical-economic discipline used to capture economic processes on a macroeconomic scale. Social accounting in the micro scale became popular in the late 1970s with the increasing importance of corporate social responsibility. Therefore, the author decided to separate considerations on the essence and development of social accounting in macro- and microeconomic contexts in the article. The analysis shows that studies on the development of social accounting on the macroeconomic scale were conducted in post-war Poland by Peche and Kowalczyk. Accounting of social responsibility (also referred to as social accounting) in micro terms has been discussed since the 1980s. The first publications concerning this issue include works by Jaglińska, Wołkowski, Jarugowa, and Burzymowa. In recent years, the number of publications in this field has significantly increased with the growing interest in corporate social responsibility and the role it has to fulfill in this dimension. As a research method, a review and analysis of the contents of the deliberations and opinions of the authors of selected items from the national literature of the subject have been used. The article points out that the consideration of social accounting, both in macro and micro terms, is not an innovative concept and has been running since the 1980s.

Keywords

• social accounting
• corporate social responsibility