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A Standard Framework Of Social Accounting €“ The Possibilities Of Integration Into Traditional Accounting System Of Higher Education Institutions

Author

Listed:
  • Diana Eerma

    (University of Tartu, Estonia)

  • Peter Friedrich

    (University of Tartu, Estonia)

  • Lorena Mosnja Skare

    (Juraj Dobrila University of Pula)

Abstract

The paper provides an overview of theoretical approaches to social accounting, discussing its developments, features and limitations. The traditional accounting information is not sufficient to cover social benefits and social costs made by private or public entities. Their measurement, recognition and disclosure provide valuable information significant for efficient allocation and management of resources, contributing in such a way to the social wealth growth. That is why this paper provides the social accounting framework exploring the possibilities of its integration into the traditional accounting and reporting system. These possibilities are discussed through the high education institutions’ accounting system, thus suggesting how the social accounting system could become integrated in the governmental accounting system which is applied by those institutions.

Suggested Citation

  • Diana Eerma & Peter Friedrich & Lorena Mosnja Skare, 2012. "A Standard Framework Of Social Accounting €“ The Possibilities Of Integration Into Traditional Accounting System Of Higher Education Institutions," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(1), pages 279-314, june.
    • Handle: RePEc:avo:emipdu:v:21:y:2012:i:1:p:279-314
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    More about this item

    Keywords

    social accounting; financial reports; social costs; social benefits;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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