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Process of communicating the social effects of organizations to the society at large
society and to society at large. Social Accounting differs from public interest accounting and critical accounting. This 21st-century definition contrasts
Social_accounting
A social accounting matrix (SAM) represents flows of all economic transactions that take place within an economy (regional or national). It is at the
Social_accounting_matrix
Concept in financial accounting
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility
Sustainability_accounting
Organizational planning and measurement method
Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. Social accounting and audit uses quantitative analysis
Social_accounting_and_audit
Accounting system used by a nation
take place in an economy is a social accounting matrix with accounts in each respective row-column entry. National accounting has developed in tandem with
National_accounts
Recording economic information
several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an
Accounting
Form of corporate self-regulation aimed at contributing to social or charitable goals
guidelines and standards that serve as frameworks for social accounting, auditing, and reporting: AccountAbility's AA1000 standard, based on John Elkington's
Corporate social responsibility
Corporate_social_responsibility
Academic journal
income and wealth in terms of national and international, economic and social accounting. Its scope includes research on the "development of concepts and definitions
Review_of_Income_and_Wealth
Monetary principles in business
governments surveyed used accrual accounting, rather than cash accounting, in 2020. The lack of transparent accounting standards in some nations has been
Accounting_standard
Business framework
criteria that social enterprises and other organisations should use in their annual planning and accounting. These were financial viability, social wealth creation
Environmental, social, and governance
Environmental,_social,_and_governance
International standard system
of accounting terms, accounting concepts, account equations, account derivation principles and standard accounting procedures. Specific accounting and
System_of_National_Accounts
Accounting error wherein a transaction is counted more than once
Double counting in accounting is an error whereby a transaction is counted more than once, for whatever reason. But in social accounting it also refers to
Double_counting_(accounting)
Branch of accounting which investigates financial misconduct and fraud
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in
Forensic_accounting
Field of accounting
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This
Financial_accounting
Accounting that factors environmental costs
Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that
Green_accounting
American economist (1929–2026)
played a significant role in the development and popularization of Social Accounting Matrix. He was H. E. Babcock Professor of Economics, emeritus, and
Erik_Thorbecke
American social networking service
microblogging and social networking service owned by SpaceX's artificial intelligence subsidiary SpaceXAI. It is one of the world's largest social media platforms
X_(social_network)
System of collecting, storing and processing financial and accounting data
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers
Accounting_information_system
Upcoming film by Aaron Sorkin
The Social Reckoning is an upcoming American legal thriller film written, co-produced, and directed by Aaron Sorkin. The sequel to The Social Network
The_Social_Reckoning
Processes used to measure emissions of carbon dioxide equivalents
Carbon accounting, also called greenhouse gas accounting or GHG accounting, is a framework of methods to measure and track how much greenhouse gas (GHG)
Carbon_accounting
New York, Riyadh, and Dubai Corporate Social Responsibility (CSR) Global Reporting Initiative Social accounting "CSR is spreading around the world, but
AccountAbility
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have
Accounting_research
Standard numerical measure used to value and compare goods and services
measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary
Unit_of_account
Dey, Colin (12 June 2007). "Social accounting at Traidcraft plc: A struggle for the meaning of fair trade". Accounting, Auditing & Accountability Journal
Traidcraft
Accounting term for the spreading of payments over multiple periods
guidance on accounting for the amortization of intangible assets is contained in IAS 38. Under United States generally accepted accounting principles (GAAP)
Amortization_(accounting)
Opaque or creative accounting methods
Hollywood accounting (also known as Hollywood bookkeeping) is the opaque or "creative" set of accounting methods used by the film, video, television and
Hollywood_accounting
Subset of accounting
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted
Environmental_accounting
Total amount of income generated by the sale of goods or services
government or government agency. Two common accounting methods, cash basis accounting and accrual basis accounting, do not use the same process for measuring
Revenue
Method of measuring the fiscal burdens facing current and future generations
Generational accounting is a method of measuring the fiscal burdens facing current and future generations. Generational accounting considers how much
Generational_accounting
Accounting principles and rules
The Generally Accepted Accounting Principles (GAAP) are the set of default accounting standards used by companies based in the United States. Published
Generally Accepted Accounting Principles (United States)
Generally_Accepted_Accounting_Principles_(United_States)
Use of knowledge for practical goals
negative impacts such as pollution and resource depletion, and can cause social harms like technological unemployment resulting from automation. As a result
Technology
Accounting framework
bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations
Triple_bottom_line
Accounting term
monthly, or annual basis." The generally accepted accounting principles (GAAP) are a set of accounting principles, procedures and standards that organisations
Reconciliation_(accounting)
Ethical framework
Social responsibility is an ethical concept in which a person works and cooperates with other people and organizations for the benefit of the community
Social_responsibility
Technical standard
Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute
International Financial Reporting Standards
International_Financial_Reporting_Standards
Independent examination of an organization
momentum, and the US Public Company Accounting Oversight Board has come out with a concept release on the same. Cost accounting is a process for verifying the
Audit
American alt-tech social media platform
Truth Social has faced multiple regulatory and legal investigations, including scrutiny from the SEC and DOJ over financial disclosures and accounting practices
Truth_Social
Period for which accounts are prepared
management accounting the accounting period varies widely and is determined by management. Monthly accounting periods are common. In financial accounting the
Accounting_period
Euphemism referring to unethical accounting practices
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate
Creative_accounting
Cost accounting method
Environmental full-cost accounting (EFCA) is a method of cost accounting that traces direct costs and allocates indirect costs by collecting and presenting
Environmental full-cost accounting
Environmental_full-cost_accounting
Imposed cost or benefit in economics
Tragedy of the commons – Overuse of a shared resource True cost accounting – Accounting that measures the hidden impacts of economic activities on the
Externality
Social Security Accounts are a synthesis statistic used in Switzerland to gauge expenditures and their financing in social security. These accounts are
Total Social Security Accounts
Total_Social_Security_Accounts
Abundance of financial assets or possessions
capital and social capital. In economics, 'wealth' corresponds to the accounting term 'net worth', but is measured differently. Accounting measures net
Wealth
Field of business administration, part of the internal accounting system of a company
In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance
Management_accounting
Method for measuring extra-financial value of an investment
sustainability reporting as well as development in the field of accounting for social and environmental impact. Interest has been fuelled by the increasing
Social_return_on_investment
Research institute in Scotland, United Kingdom
Centre for Social and Environmental Accounting Research (CSEAR) is a research and networking institution in the field of social accounting. It combines
Centre for Social and Environmental Accounting Research
Centre_for_Social_and_Environmental_Accounting_Research
Claims for payment held by a business
within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the
Accounts_receivable
Reporting about ESG sustainability
environmental, social, economic, and governance issues. These are the criteria often gathered under the acronym ESG (environmental, social and corporate
Sustainability_reporting
Sides of an account in double-entry bookkeeping
to debit or credit a specific account, we use either the modern accounting equation approach (based on five accounting rules), or the classical approach
Debits_and_credits
Virtual online communities
Social media are new media technologies that facilitate the creation, sharing and aggregation of content (such as ideas, interests, and other forms of
Social_media
Expected social behavioural norms
(also rôle or social role) is a set of connected behaviors, rights, obligations, beliefs, and norms as conceptualized by people in a social situation. It
Role
index of accounting topics. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Accounting ethics - Accounting information system - Accounting research
Index_of_accounting_articles
Procedures to optimize practices in cost efficient ways
financial accounting, which is primarily concerned with reporting a business's financial position and results to external parties according to accounting standards
Cost_accounting
the top 50 accounts with the most followers on the social media platform Instagram. As of September 2026[update], Instagram's own account is the most-followed
List of most-followed Instagram accounts
List_of_most-followed_Instagram_accounts
Intangible asset recognized in the acquisition of a firm
choose between two accounting methods for recording a business combination: purchase accounting or pooling-of-interests accounting. The pooling-of-interests
Goodwill_(accounting)
critique of political economy during the 1860s, and used in Marxian social accounting theory for capitalist economies. Its annual monetary value is approximately
Value_product
Business concept
the Sarbanes–Oxley Act of 2002, which was passed in response to these accounting scandals. Section 302 of the Sarbanes–Oxley Act specifically refers to
Corporate_responsibility
Accounting that measures the hidden impacts of economic activities on the environment
True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and
True_cost_accounting
International standards organization
sustainability reporting and their implicatioins. The GRI and the Sustainability Accounting Standards Board (SASB) illustrate two major approaches to materiality
Global_Reporting_Initiative
Marketing philosophy
Socially responsible marketing is a marketing philosophy that encourages companies to consider the long-term interests of society when developing and implementing
Socially responsible marketing
Socially_responsible_marketing
Social media account used for parody
A parody account is a type of social media user account that portrays a fictionalized and usually comedic parody of a particular individual, personality
Parody_account
Branch of accounting research
Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative
Positive_accounting
Reviews infrastructure and development
investment Stakeholder analysis Systems thinking Social earnings ratio True cost accounting "What is Social Impact Assessment?". ResearchGate. Retrieved 2020-12-03
Social_impact_assessment
Canadian politician
profession; in 1991, he said that "accounting is closer to the occult sciences than to exact mathematics." He has called for accounting students to be given a more
Léo-Paul_Lauzon
US accounting standard
Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number
Accounting for leases in the United States
Accounting_for_leases_in_the_United_States
American economist
removal of his money circuit calculations. (1949) "Social Accounting for Moneyflows." The Accounting Review 24(3): 254–264. (1952) A Study in Moneyflows
Morris_Copeland
Type of organisation
creation, and environmental responsibility by the use of a social accounting and audit system. Social enterprise has philanthropic roots in the United States
Social_enterprise
Set of rules
Culture Impacts Unethical Distortion of Financial Numbers, Management Accounting Quarterly, Summer 2004, accessed 7 January 2023 Barman, Tanya; White,
Code_of_conduct
Formal record of financial activities
Recently there has been a push towards standardizing accounting rules made by the International Accounting Standards Board (IASB). IASB develops the International
Financial_statement
Principle of management accounting
The throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information
Throughput_accounting
Type of social dilemma
A collective action problem or social dilemma is a situation in which all individuals would be better off cooperating but fail to do so because of conflicting
Collective_action_problem
Moral and legal concept
normally in social intercourse and to enjoy and maintain friendships, at least minimal income and financial security, a tolerable social and physical
Harm
Conceptual framework
The discipline of accounting insists that transparency is achievable. Fairness has an important role in the practice of accounting. Accordingly, it seems
Philosophy_of_accounting
Quantitbasis for the informed management of sustainability
sustainability Accounting Some accounting methods attempt to include environmental costs rather than treating them as externalities Green accounting Sustainable
Sustainability_measurement
Difference between input value and market value
The meaning and measurement of the national income, and of other social accounting aggregates. Paul A. Samuelson and William D. Nordhaus (2004) Economics
Value_added
Ethical concept implying accountability
Contradiction, contest, and the production of intractable conflict". Accounting, Organizations and Society. 38 (1): 30–49. doi:10.1016/j.aos.2012.11.002
Transparency_(behavior)
A socially responsible business (SRB) is a generally for-profit venture that seeks to leverage business for a more just and sustainable world. The objective
Socially_responsible_business
Time when financial transactions are reported
In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are
Basis_of_accounting
Management and ethical theory that considers multiple constituencies
organization, such as those related to corporate social responsibility, market economy, and social contract theory. The stakeholder view of strategy
Stakeholder_theory
The history of accounting or accountancy can be traced to ancient civilizations. The early development of accounting dates to ancient Mesopotamia, and
History_of_accounting
Social platform
American microblogging social media service. Users can share short posts containing text, images, and videos. It is owned by Bluesky Social PBC, a benefit corporation
Bluesky
Professional credential
Students who have obtained a non-accounting degree, or are full members of recognized professional non-accounting bodies, such as the Chartered Institute
Certified Management Accountant
Certified_Management_Accountant
Extent to which organizations encourage affected supporters to share in decision-making
towards sustainable development. The concept of stakeholder engagement in accounting is very important and strongly correlated with the concept of materiality
Stakeholder_engagement
Process of verifying ownership of a website account
A number of websites, for example social media websites, offer account verification services. Verified accounts are often visually distinguished by
Account_verification
Accounting systems geared toward project management
Project accounting is a type of managerial accounting oriented toward the goals of project management and delivery. It involves tracking, reporting, and
Project_accounting
Money spent to produce or procure goods or services
often further described based on their timing or their applicability. In accounting, costs are the monetary value of expenditures for supplies, services,
Cost
American economist (1946–2019)
environmental economics, particularly in the areas of climate change, social accounting and development. He is also known as a founder of the magazine Dollars
Frank_Ackerman
Accounting system used for special reporting requirements
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals
Fund_accounting
Extension of the triple bottom line framework
"social justice" advocates have struggled to bring a broader definition of bottom line into public consciousness by introducing full cost accounting.
Fourth_bottom_line
Assessment of the environmental consequences of a decision before action
Sustainability appraisal – Aspect of UK planning law True cost accounting – Accounting that measures the hidden impacts of economic activities on the
Environmental impact assessment
Environmental_impact_assessment
Recording financial transactions or events
complete over an accounting period. Accounting Point of sale Bookkeeping association Weygandt; Kieso; Kimmel (2003). Financial Accounting. Susan Elbe. p
Bookkeeping
Concept of responsibility in ethics, governance and decision-making
Accountability cannot exist without proper accounting practices; in other words, an absence of accounting means an absence of accountability.[citation
Accountability
Academic journal
Accounting research Accounting, Auditing & Accountability Journal The Accounting Review Critical Perspectives on Accounting Journal of Accounting and
Accounting, Organizations and Society
Accounting,_Organizations_and_Society
Accounting principles and rules
Accepted Accounting Principles (GAAP) of Canada provided the framework of broad guidelines, conventions, rules and procedures of accounting. In early
Generally Accepted Accounting Principles (Canada)
Generally_Accepted_Accounting_Principles_(Canada)
Economic resource, from which future economic benefits are expected
In financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that
Asset
Academic journal
The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established
Accounting, Auditing & Accountability Journal
Accounting,_Auditing_&_Accountability_Journal
for immorality and a case for social and environmental accounting education"" (with K.J. Bebbington & K. McPhail) Accounting Education: An International
Robert Gray (accountancy academic)
Robert_Gray_(accountancy_academic)
Monetary evaluation account
Royal Highness The Prince of Wales' Accounting For Sustainability Forum about the Puma E P &L. Puma's EP&L accounting process has influenced other companies
Environmental profit and loss account
Environmental_profit_and_loss_account
Pop culture news account
Pop Base is an American social media-based entertainment news account that operates primarily on X. It is known for posting frequent, short-form updates
Pop_Base
Australia which fully prohibits anyone under 16 years old from holding social media accounts. A few nations, such as Pakistan, have proposed punishing those
Online age verification laws by country
Online_age_verification_laws_by_country
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