پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 158 |
| تعداد شماره‌ها | 6,226 |
| تعداد مقالات | 67,708 |
| تعداد مشاهده مقاله | 115,011,636 |
| تعداد دریافت فایل اصل مقاله | 89,694,921 |
تئوری حسابداری اجتماعی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 4، دوره 2، شماره 2 - شماره پیاپی 1071، مهر 1372 اصل مقاله (292.16 K) | ||
| نویسنده | ||
| محمدرضا جعفری* | ||
| عنوان مقاله [English] | ||
| - | ||
| چکیده [English] | ||
| Industerial growth and development, along with factories and business firms, creating and evolution of social institution, Transformation of the role of information, evolution of government institution and finally evolution in the domain of morality requires the adherence of companies of new commitments which never existed before. An aftermath of such multi-dimentional evolutions is the intense interrelationship between and among accounting, politics, morality and social values. Hence Business Firms management can no longer put the profit maximization as the only target, but fairwages, rigorous consideration of quality and pricing of products, environmental pollution and other moral, political, racial prerogatives should be taken into consideration. For this season, The business firms rather than only having an economic Function would be appear as multi-purpose institutions. The criteria of evaluation of performance has also shifted from short economic framework to the evalution of the social consequences of business firms. Social accounting endeavours to recognize these inter-related effects of the activities of business firms and the society at large for better decision making in preparation of accounting reports. The theoretical concepts and framework of social accounting in the form of deductive methodology and the related problems have been analysed in this article. Some one shold also know that the business firms have an informal agreement and consensus with the society and the implied commitment should be recognized and reported. | ||
|
آمار تعداد مشاهده مقاله: 2,705 تعداد دریافت فایل اصل مقاله: 2,686 |
||