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Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice

Author

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  • Kaya, Ugur
  • Yayla, Hilmi Erdogan

Abstract

The purposes of this paper are to briefly review the past thirty-five years of social accounting literature and to examine social accounting practices within the choosen time period. Further, this paper contributes to the limited literature of researchs exploring social accounting literature and literature’s effect on social disclosures and corporate reporting. We use three time periods of Mathews (1997) as 1970-1980,1981-1990, 1991-1995 and adds one more period as 1995-2006 to undertake a general review of the literature within social and enviromental accounting. As concluded, we find that, in spite of growing interest for social accounting practices and literature, there are still major problems related social accounting practices that researchers may undertake.

Suggested Citation

  • Kaya, Ugur & Yayla, Hilmi Erdogan, 2007. "Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice," MPRA Paper 3454, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:3454
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    File URL: https://mpra.ub.uni-muenchen.de/3454/1/MPRA_paper_3454.pdf
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    Cited by:

    1. Alexis Ngantchou, 2015. "Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale," Post-Print hal-01188842, HAL.

    More about this item

    Keywords

    Social accounting; social reporting; environmental accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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