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Social Accounting
Social accounting (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or non-financial accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to society at large. Social Accounting is different from public interest accounting as well as from critical accounting. Social accounting is commonly used in the context of business, or corporate social responsibility (CSR), although any organisation, including NGOs, charities, and government agencies may engage in social accounting. Social Accounting can also be used in conjunction with community-based monitoring (CBM). Social accounting emphasises the notion of corporate accountability. D. Crowther defines social accounting in this sense as "an approach to reporting a firm's activities which stresses the need for the identification o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Interest Accounting
Public interest accounting is a branch of academic accounting research that attempts to understand how accounting practices and the activities of the accounting profession impact the public interest. Public interest-focused accounting research sheds light on the role of accounting in perpetuating unequal social relations, while attempting to rectify such issues via scholarship and the dissemination of research results. It is heavily influenced by the ideas of social theorists, including but not limited to Marx, Gramsci, Michel Foucault, Foucault, Bourdieu, and Edward Said, Said. History Public interest accounting emerged as a legitimate research domain during the 1970s and can be traced back to practitioner-academics such as Abraham J. Briloff, Abe Briloff in the United States and a group of accounting academics in the United Kingdom, including Ernest Anthony Lowe, Tony Lowe, Tony Puxty, David J. Cooper, David Cooper, Trevor Hopper and Tony Tinker. For example, Tinker's book, ''Pap ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Corporate Power
In social science and economics, corporate capitalism is a capitalist marketplace characterized by the dominance of hierarchical and bureaucratic corporations. Overview In the developed world, corporations dominate the marketplace, comprising 50% or more of all businesses. Those businesses which are not corporations contain the same bureaucratic structure of corporations, but there is usually a sole owner or group of owners who are liable to bankruptcy and criminal charges relating to their business. Corporations have limited liability. Corporations are usually called public entities or publicly traded entities when parts of their business can be bought in the form of shares on the stock market. This is done as a way of raising capital to finance the investments of the corporation. The shareholders appoint the executives of the corporation, who are the ones running the corporation via a hierarchical chain of power, where the bulk of investor decisions are made at the top ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gender
Gender is the range of social, psychological, cultural, and behavioral aspects of being a man (or boy), woman (or girl), or third gender. Although gender often corresponds to sex, a transgender person may identify with a gender other than their sex assigned at birth. Most cultures use a gender binary, in which gender is divided into two categories, and people are considered part of one or the other;Kevin L. Nadal, ''The Sage Encyclopedia of Psychology and Gender'' (2017, ), p. 401: "Most cultures currently construct their societies based on the understanding of gender binary—the two gender categorizations (male and female). Such societies divide their population based on biological sex assigned to individuals at birth to begin the process of gender socialization." those who are outside these groups may fall under the umbrella term '' non-binary''. Some societies have ''third genders'' (and ''fourth genders'', etc.) such as the hijras of South Asia and two-spirit per ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ethnicity
An ethnicity or ethnic group is a group of people with shared attributes, which they Collective consciousness, collectively believe to have, and long-term endogamy. Ethnicities share attributes like language, culture, common sets of ancestry, traditions, society, religion, history or social treatment. Ethnicities may also have a narrow or broad spectrum of genetic ancestry, with some groups having mixed genetic ancestry. ''Ethnicity'' is sometimes used interchangeably with nation, ''nation'', particularly in cases of ethnic nationalism. It is also used interchangeably with ''Race (human categorization), race'' although not all ethnicities identify as racial groups. By way of cultural assimilation, assimilation, acculturation, Cultural amalgamation, amalgamation, language shift, Heterogamy#Social science, intermarriage, adoption and religious conversion, individuals or groups may over time shift from one ethnic group to another. Ethnic groups may be divided into subgroups or tr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Social Audit Ltd
Social organisms, including human(s), live collectively in interacting populations. This interaction is considered social whether they are aware of it or not, and whether the exchange is voluntary or not. Etymology The word "social" derives from the Latin word ''socii'' ("allies"). It is particularly derived from the Italian ''Socii'' states, historical allies of the Roman Republic (although they rebelled against Rome in the Social War of 91–87 BC). Social theorists In the view of Karl Marx,Morrison, Ken. ''Marx, Durkheim, Weber. Formations of modern social thought'' human beings are intrinsically, necessarily and by definition social beings who, beyond being "gregarious creatures", cannot survive and meet their needs other than through social co-operation and association. Their social characteristics are therefore to a large extent an objectively given fact, stamped on them from birth and affirmed by socialization processes; and, according to Marx, in producing and reproduci ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
A European Review
A, or a, is the first letter and the first vowel letter of the Latin alphabet, used in the modern English alphabet, and others worldwide. Its name in English is '' a'' (pronounced ), plural ''aes''. It is similar in shape to the Ancient Greek letter alpha, from which it derives. The uppercase version consists of the two slanting sides of a triangle, crossed in the middle by a horizontal bar. The lowercase version is often written in one of two forms: the double-storey and single-storey . The latter is commonly used in handwriting and fonts based on it, especially fonts intended to be read by children, and is also found in italic type. In English, '' a'' is the indefinite article, with the alternative form ''an''. Name In English, the name of the letter is the ''long A'' sound, pronounced . Its name in most other languages matches the letter's pronunciation in open syllables. History The earliest known ancestor of A is ''aleph''—the first letter of the Phoenician ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Statements
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: # A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. # An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise. These include sales and the various expenses incurred during the stated period. # A statement of changes in equity reports on the changes in equity of the company over a stated period. # A cash flow statement reports on a company's cash flow activities, particularly its operating, investing and financing activities over a stated perio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Voluntary Disclosure
Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules,FASB, 2001Improving Business Reporting: Insights into Enhancing Voluntary Disclosures Retrieved on April 20, 2012.Meek G. K., Roberts C. B., Gray S. J., 1995. Factors Influencing Voluntary Annual Disclosures By U.S., U.K., and Continental European Multinational Corporations. ''Journal of International Business Studies'' 26(3), 555-572. where the information is believed to be relevant to the decision-making of users of the company's annual reports. Voluntary disclosure is carried out by many companies, although the extent and type of voluntary disclosure differs by geographic region, industry, and company size. The extent of voluntary disclosure is also affected by the firm's corporate governance structureEng L.L. & Mak Y.T., 2003. Corporate governance and voluntary disclosure. ''Journal of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Multinational Corporations
A multinational corporation (MNC; also called a multinational enterprise (MNE), transnational enterprise (TNE), transnational corporation (TNC), international corporation, or stateless corporation, is a corporate organization that owns and controls the production of goods or services in at least one country other than its home country. Control is considered an important aspect of an MNC to distinguish it from international portfolio investment organizations, such as some international mutual funds that invest in corporations abroad solely to diversify financial risks. Most of the current largest and most influential companies are Public company, publicly traded multinational corporations, including Forbes Global 2000, ''Forbes'' Global 2000 companies. History Colonialism The history of multinational corporations began with the history of colonialism. The first multinational corporations were founded to set up colonial "factories" or port cities. The two main examples were the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Business In The Community
Business in the Community (BITC) is a British business-community outreach charity promoting responsible business, Corporate social responsibility, CSR, corporate responsibility, and is one of the The Prince's Charities, Prince's Charities of Charles III, King Charles III (formerly the Prince of Wales). BITC works with companies in the UK and internationally. Background BITC was set up in 1982 and its current CEO is Kieran Harding. Prior to this, Mary Macleod was the CEO from 2023 to 2025. Amanda Mackenzie OBE was the CEO from 2016 to 2023. Julia Cleverdon, Dame Julia Cleverdon was CEO from 1992 to 2008 and is now vice president, and Stephen Howard was CEO from 2008 to 2016. Each of BITC's campaigns is managed by a leadership team, made up and chaired by senior business leaders. Leaders include Steven Holliday, chief executive of National Grid plc; Mark Allen, chief executive of Dairy Crest Group; Paul Drechsler, chairman and chief executive of Wates Group; Richard Howson, chief ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Legitimacy (political)
In political science, legitimacy is a concept which turns brute force into power. The Rights, right and acceptance of an authority, usually a governing law or a regime, at least formally, are impossible to be built on one's brute force, or to coerce people and force them to identify with a given group. Whereas ''authority'' denotes a specific position in an established government, the term ''legitimacy'' denotes a system of government—wherein ''government'' denotes "sphere of influence". An authority viewed as legitimate often has the right and justification to exercise Power (social and political), power. Political legitimacy is considered a basic condition for governing body, governing, without which a government will suffer legislative deadlock(s) and collapse. In political systems where this is not the case, unpopular regimes survive because they are considered legitimate by a small, influential elite.Dahl, Robert A. ''Polyarchy: Participation and Opposition'' (pp. 124–188) ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Relations
Public relations (PR) is the practice of managing and disseminating information from an individual or an organization (such as a business, government agency, or a nonprofit organization) to the public in order to influence their perception. Public relations and publicity differ in that PR is controlled internally, whereas publicity is not controlled and contributed by external parties. Public relations may include an organization or individual gaining exposure to their audiences using topics of public interest and news items that do not require direct payment. The exposure is mostly media-based, and this differentiates it from advertising as a form of marketing communications. Public relations often aims to create or obtain coverage for clients for free, also known as earned media, rather than paying for marketing or advertising also known as paid media. However, advertising, especially of the type that focuses on distributing information or core PR messages, is also a part ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
