Sosiale rekeningkunde: agtergrond en problematiek

• Main Authors: D. S. Lubbe, Q. Vorster
• Format: Article
• Language: Afrikaans
• Published: Scriber Editorial Systems 1991-02-01
• Series: Koers : Bulletin for Christian Scholarship
• Online Access: https://www.koersjournal.org.za/index.php/koers/article/view/767

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.