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Original Research
Benaderings tot sosiale rekeningkunde
Koers - Bulletin for Christian Scholarship/Bulletin vir Christelike Wetenskap | Vol 56, No 4 | a768 |
DOI: https://doi.org/10.4102/koers.v56i4.768
| © 1991 D.S. Lubbe, Q. Vorster
| This work is licensed under CC Attribution 4.0
Submitted: 25 January 1991 | Published: 18 February 1991
Submitted: 25 January 1991 | Published: 18 February 1991
About the author(s)
D.S. Lubbe, Dept. Rekeningkunde en hoof van die Gencor Navorsingseenheid vir Ouditkunde Universiteit van die Oranje-Vrystaat BLOEMFONTEIN, South AfricaQ. Vorster, Skool vir Rekenmeestersopleiding Universiteit van Pretoria PRETORIA, South Africa
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Especially during the Idle sixties and the seventies various authors have tried to develop techniques and models for social accounting. The different approaches discussed in this article are those of Beams (1970), Linowes (1972), Seidler (1973) and Abt (1977). The advantages and disadvantages of each of these approaches are elucidated briefly, and examples are given of the application of some of these approaches.
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