SOCIAL ACCOUNTING – BASE LEVER OF THE ORGANIZATION’S SOCIAL RESPONSIBILITY
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 e...
Ausführliche Beschreibung
Autor*in: |
Carmen-Florentina Paunescu (Petre) [verfasserIn] Mariana Man [verfasserIn] |
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E-Artikel |
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Sprache: |
Englisch |
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2019 |
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In: Annals of the University of Craiova: Economic Sciences Series - Universitatea din Craiova, 2015, 2(2019), 47, Seite 195-204 |
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Übergeordnetes Werk: |
volume:2 ; year:2019 ; number:47 ; pages:195-204 |
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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. |
abstractGer |
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. |
abstract_unstemmed |
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. |
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SOCIAL ACCOUNTING – BASE LEVER OF THE ORGANIZATION’S SOCIAL RESPONSIBILITY |
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https://doaj.org/article/2a4965a9fd6b4f5d9ae4593abf870699 http://feaa.ucv.ro/annals/v2_2019/021.pdf https://doaj.org/toc/1223-365X https://doaj.org/toc/1843-3723 |
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Mariana Man |
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Mariana Man |
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597545685 |
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HF - Commerce |
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up_date |
2024-07-03T18:53:26.035Z |
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