Transcript Types of social accounting

Slide 31.1
Types of social accounting
Social accounting can be divided into five general
areas:
(a) National social income accounting
(b) Social auditing
(c) Financial social accounting in profit-oriented
organisations
(d) Managerial social accounting in profit-oriented
organisations
(e) Financial and/or managerial social accounting for nonprofit organisations.
Frank Wood and Alan Sangster, Business Accounting, Volume 2, 11th Edition, © Pearson Education Limited 2008
Slide 31.2
Social progress
Social indicators would include:
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National life expectancies
Living conditions
Levels of disease
Nutritional levels
Amount of crime
Road deaths
Frank Wood and Alan Sangster, Business Accounting, Volume 2, 11th Edition, © Pearson Education Limited 2008
Slide 31.3
Planning, programming, budgeting systems
(PPBS)
PPBS works in four stages:
1. Review organisational objectives.
2. Identify programmes to achieve objectives.
3. Identify and evaluate alternative ways of
achieving each specific programme.
4. On the basis of cost/benefit principles, select
appropriate programme.
Frank Wood and Alan Sangster, Business Accounting, Volume 2, 11th Edition, © Pearson Education Limited 2008