Abstract
The necessity for the accountant to report on the social responsibility of an enterprise, and in particular its responsibility towards the environment, has come into prominence lately. Nevertheless, there is probably no other field in accounting in which the accounting profession has failed to show process for so long. Since the time of the industrial Revolution social accounting has been regarded as essential, but especially during the late sixties and the seventies various authors have endeavoured to develop techniques and models for social accounting. Some of the most important problems encountered have however been the lack of acceptable uniform definitions, the fact that the accounting profession mostly reacts pragmatically and that as a result of pressure towards rapid development, fundamental questions have not been fully considered. The accounting profession should contribute to the development and application of social accounting and social audit as part of an interdisciplinary group of experts.Copyright information
- Ownership of copyright in terms of the Work remains with the authors.
- The authors retain the non-exclusive right to do anything they wish with the Work, provided attribution is given to the place and detail of original publication, as set out in the official citation of the Work published in the journal. The retained right specifically includes the right to post the Work on the authors’ or their institutions’ websites or institutional repositories.
Publication and user license
- The authors grant the title owner and the publisher an irrevocable license and first right and perpetual subsequent right to (a) publish, reproduce, distribute, display and store the Work in any form/medium, (b) to translate the Work into other languages, create adaptations, summaries or extracts of the Work or other derivative works based on the Work and exercise all of the rights set forth in (a) above in such translations, adaptations, summaries, extracts and derivative works, (c) to license others to do any or all of the above, and (d) to register the Digital Object Identifier (DOI) for the Definitive Work.
- The authors acknowledge and accept the user licence under which the Work will be published as set out in https://creativecommons.org/licenses/by/4.0/ (Creative Commons Attribution License South Africa)
- The undersigned warrant that they have the authority to license these publication rights and that no portion of the copyright to the Work has been assigned or licensed previously to any other party.
Disclaimer: The publisher, editors and title owner accept no responsibility for any statement made or opinion expressed by any other person in this Work. Consequently, they will not be liable for any loss or damage sustained by any reader as a result of his or her action upon any statement or opinion in this Work.
In cases where a manuscript is NOT accepted for publication by the editorial board, the portions of this agreement regarding the publishing licensing shall be null and void and the authors will be free to submit this manuscript to any other publication for first publication.
Our copyright policies are author-friendly and protect the rights of our authors and publishing partners.