摘要:本论文主要阐述了企业社会责任的意义,这一概念在1960年就被提出并不断得到发展,至今已经受到了广泛关注,但仍未得到一个明确的可以查找的文献含义,本文将就此进行相关讨论。
de the firm'.
For a while according to Freedman (1989) :
'Social accounting has been defined as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior'.
From the congeniality above, if paid attention to that in general social accountancy congeniality in fact relate to accountancy congeniality. The different between conventional accountancy congeniality with the social accountancy is word of social itself. Social accountancy represents the conventional accountancy which deals with social transaction of company. While its accounting process basically is equal that is include the process of identifying, record-keeping, measurement, and disclosure. This matter is perceivable because social accountancy itself represents part of or the broader new scope conventional financial accounting
Category Classifications Include in Social Accounting
Social Accountancy can be told aim to measure and lay open entire expense and social benefit required by activity produce a company to yield the relevant information for interested parties for company. In line with the target, hence it is important to know scope from social accountancy before so that later can be identified the social benefit and type.
Social accountancy scope represents the area becoming company attention referring to social impact disclosure of corporate activity. This scope social accountancy is divisible some category which different each other according to all expert. The difference because there is not standard format yet concerning category which must be mentioned by company in social responsibility reporting, considering that application of social accountancy does not have its regulation standard. Moreover, the category coalescence between companies which is one with other might possibly differ; depend on its requirement of each company and stakeholders. Following are opinions from some expert concerning the classification's category which is come within the social accountancy's scope:
1) The National Association of Accountant's Committee on Accounting for Corporate Social Performance, classification the primarily scope which require to be paid attention by company concerning his following social performance (Tuanakotta, Theodorus M, 1986 in Utomo, 2000)
a) Society Involvement ( community involvement), covering activity most off all once will give the benefit to the society widely, for example development and house expenditure, philanthropy activity, planning and village repairing, and many more.
b) Human resources are activities that give benefits to the employees, for example the practice program and uplifting of skill, repairing the working circumstance and atmosphere, policy concerning with the promotion and respective everything with the compensation to the employees.
c) Physical Sources and environment contribution, that is hit the air quality and irrigate and also the voice pollution's controlling, and industrial garbage dismissal operation (continuation of environment)
d) The Product's Contribution / service, that is pay attention to the influence of product or service to the society by reckoning some consideration like product quality, product packer, product advertisement, rule of product warranty, and product security
2) Linowes in model
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