社会责任会计书评

Dewi Fitriasari
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引用次数: 0

摘要

这本书是一本11章的基于研究的书。这要从社会核算开始说起。对社会会计理解的比较表明,社会会计的范围是社会和/或环境。在定义社会会计之后,对社会会计和社会会计进行了简短的讨论。社会报告作为社会会计的组成部分。一份社会报告可以包括对产品、消费者利益、员工利益、环境和社区发展的披露。社会报告与社区的互动是社会报告的一部分。如Deegan(2007)所述,这种相互作用可以以详细的方式进行。在介绍社会报告之后是对以往社会会计研究的概述。这些讨论构成第二章。第一章概述了本文试图填补的空白,即以跨国公司为研究案例的社会责任评估。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Social Compliance Accounting A Book Review
The book is an 11 chapter research based book. It starts with the outset of social accounting. A comparison on the understanding of social accounting shows that the scope of social accounting is the society and/or environment. A short discussion about social accounts and social accounting are presented after the definitions of social accounting. Social reporting is presented as the parts of social accounting. A social report can involve the disclosure of products, consumer interests, employee interest, environment and community development. Interactions with community for social reporting are part social reporting. The interactions can be in detailed manner as in Deegan (2007). Following the introduction to social reporting is the overview of prior social accounting research. These discussions constitute Chapter 2. Chapter one is about an overview of the gap that the book tries to fill, i.e. social compliance evaluation with MNCs as the research cases.
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