Corporate Social Responsibility and Public Accountability  

Oleh:

Filios, Vassilios P.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 3 no. 4 (Nov. 1984), page 305-314.
Topik: Corporate Social Responsibillity; Public Accountability

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The development of legislation determining corporate behavior is a fascinating topic, offering insight into the societal problems of corpoarte enterprise as they are related to their accounting, their administration, and their external reporting. In this paper the follwoing specific implications for accounting are examined: Should accountants get involved ins ocial auditing and are they the 'core' persons in corporate social accounting systems? Should corporate social performance measurement and reporting become obligatory and to what extent? A general framework for the implementation of corporate social accounting systems is suggested and guidelines for its auditing are proposed. A tentative set of social auditing standard is outlined together with its methodological accompaniments.

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