Social Responsibility Accounting and Sustainable Development
Introduction
Social responsibility accounting is a concept that has gained an increasing amount of attention over the past thirty years. The concept refers to an enterprise’s responsibility for the resources it uses (even if those resources are not priced in the marketplace) and for the societal contributions it makes (Gordon - Enhancing, 2). It is usually referred to as social responsibility and sustainable development (SR/SD), but it can also be described as corporate citizenship or environmental responsibility. The idea first gained significance in 1976. It was then that the National Association of Accountants (now the Institute of Management Accountants) published a research paper that outlined how to be more socially responsible and how to more properly account for this social responsibility. Because social responsibility was singled out in this paper, it has become the landmark study that identified the......
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Approximate Word Count: 4037
Approximate Pages: 16 (260 words per double-spaced page) |