사회관련회계의 체계화에 관한 연구

• 영문명: A Review on the Social Accounting
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 이성계
• 간행물 정보: 『경상논집』경상논집 제15집 제1호, 129~146쪽, 전체 18쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2001.06.01

영문 초록

The growing concern on corporate accountability as well as the increase in information function of accounting leads to the expansion of disclosure. The concern on the corporate accountability accentuates the social accountability of corporations and requires the disclosure of corporate's social accounting information. This trend can be identified in the value-added accounting and social reporting in United Kingdom, the social balance sheet in Germany, and the corporate social accounting in U.S.A. This study investigates the theoretical background of social accounting for the development of social accounting in Korea. A business corporation is not an individual entity solely to promote individual wealth but a social entity to contribute for the development of social well-beings. The purpose of business entity includes social contribution as well as economic profit and the accounting should reflect expanded purposes of the corporation. The adoption of new social accounting system and expanded disclosure on the social activities of corporation are required to reflect this new functions of business corporations. The dual characteristics of business corporations, individual entity and social entity, can be reflected by social accounting system and expand­ed disclosure. It also enhance the usefulness of accounting information.

목차

1. 서론

2. 사회관련회계의 이론적 배경

3. 사회관련회계의 체계화

4. 결론

참고문헌

Abstract