Abstract :
Historical and theoretical inquiries into the
function of accounting have provided fruitful insights into
social responsibility of accounting, which is, and should be,
based on accounts kept through everyday accounting
activities. However, at the current stage of capitalist
accounting, keeping accounts is often regarded as merely a
preparatory process for creating financial statements at the
end of an accounting period. Thus, discussions on the
social responsibility of accounting tend to concentrate on
the accounting information provided solely by these
financial statements. As a criticism of this tendency, this
study addresses the responsibility of accounting by
properly identifying and locating the original and essential
function of accounting: the function of controlling and
recapitulating economic processes by keeping accounts.
The concepts of accountability and multi-measurement
accounting models are also discussed with a view to
expand the responsibility of accounting.
Keyword :
Social Responsibility Accounting (SRA), CSR, Accounting Treatment, Social Audit, Social Performance