Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting...

Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility...

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 auditing" Social Accounting and audit is a comprehensive triple bottom line planning and measurement method. Social accounting and audit uses...

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...

several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...

In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance...

criteria that social enterprises and other organisations should use in their annual planning and accounting. These were financial viability, social wealth creation...

Environmental full-cost accounting (EFCA) is a method of cost accounting that traces direct costs and allocates indirect costs by collecting and presenting...

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...

Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted...

Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in...

guidelines and standards that serve as frameworks for social accounting, auditing, and reporting: AccountAbility's AA1000 standard, based on John Elkington's...

Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that...

Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This...

Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...

Social responsibility is an ethical concept in which a person works and cooperates with other people and organizations for the benefit of the community...

bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations...

report on financial performance, social-wealth creation, and environmental responsibility by the use of a social accounting and audit system. The organisational...

Carbon accounting (or greenhouse gas accounting) is a framework of methods to measure and track how much greenhouse gas (GHG) an organization emits. It...

accounting conventions for economic purposes in social accounting (such as in national accounts). An example of the latter is generational accounting...

Contradiction, contest, and the production of intractable conflict". Accounting, Organizations and Society. 38 (1): 30–49. doi:10.1016/j.aos.2012.11.002...

Centre for Social and Environmental Accounting Research (CSEAR) is a research and networking institution in the field of social accounting. It combines...

whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), or the classical approach...

Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have...

guidance on accounting for the amortization of intangible assets is contained in IAS 38. Under United States generally accepted accounting principles (GAAP)...

Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information...

Culture Impacts Unethical Distortion of Financial Numbers, Management Accounting Quarterly, Summer 2004, accessed 7 January 2023 Barman, Tanya; White,...

commons – Self-interests causing depletion of a shared resource True cost accounting Unintended consequences – Unforeseen outcomes of an action Gruber, J....

True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and...