Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility

Abstract

Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting. In our country, Iran, no scientific study related to corporate social reporting in order to establish conceptual framework of this part of accounting have been done so far. This research is an attempt to obtain those mentioned goals. In this research, according to results of Delphi survey, eight important and major factors were recognized as acceptable criteria for promotion of level of social accountability of Iranian enterprises accounting and financial reporting system. Comparing accepted criteria with characteristics of Iranian enterprises accounting and financial reporting system by Delphi group, determined that the above mentioned system lacks expected capability for social accountability.