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The development of the social audit concept in Romania

Author

Listed:
  • Ioana Iuliana GRIGORESCU

    (School Inspectorate of the Cluj County)

  • Camelia Daniela HATEGAN

    (West University of Timisoara)

Abstract

The paper mainly approaches the social audit, an insufficiently developed field in our country. The social audit concept is defined in Romania by the Social Assistance Law no. 292/2011 and its application is limited to this scope. At international level, the concept has a much wider application area. The research methodology is a qualitative one. The objectives of the paper consist in the theoretical development of the social audit concept: the definition of the social audit, the description of the stages and the goals of this process, the identification of the connections between sustainable development, corporate social responsibility and social audit, the performance of a comparative analysis between the social audit, the financial audit and the internal audit, the explanation of the advantages of applying the social audit in the business environment, in social institutions and in the public administration, the illustration of qualitative and quantitative indicators that can be employed in social audit engagements, as well as the proposal of an application model of the social audit in Romania.

Suggested Citation

  • Ioana Iuliana GRIGORESCU & Camelia Daniela HATEGAN, 2016. "The development of the social audit concept in Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1101-1101, October.
    • Handle: RePEc:aud:audfin:v:14:y:2016:i:142:p:1101
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    References listed on IDEAS

    as
    1. Iulia Chivu, 2006. "Auditul social - instrument de evaluare a calitatii managementului resurselor umane," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 52, pages 142-147, November.
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    Cited by:

    1. Camelia-Daniela Hategan & Nicoleta Sirghi & Ruxandra-Ioana Curea-Pitorac & Vasile-Petru Hategan, 2018. "Doing Well or Doing Good: The Relationship between Corporate Social Responsibility and Profit in Romanian Companies," Sustainability, MDPI, vol. 10(4), pages 1-23, April.

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      More about this item

      Keywords

      Social audit; corporate social responsibility; sustainable development; financial audit; social indicators;
      All these keywords.

      JEL classification:

      • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
      • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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