Sosiale rekeningkunde en die teorie van finansiële rekeningkunde

Abstract

In Ihis article one of the approaches to social accounting, namely that of Ralph Estes (1976), is discussed briefly and elucidated by means of an example, and its most important advantages and disadvantages are pointed out. The theoretical concepts which have already crystallised with regard to social accounting are dealt with and contrasted with the theoretical concepts emerging from the framework of financial accounting. An attempt has been made to determine whether Estes’ approach is reconcilable with the theory of financial accounting, but this does not appear to be the case. This conclusion would probably apply to other approaches to social accounting as well. It is concluded that this shortcoming should receive attention before the theoretical framework of accounting would be able to lay claim to genera! acceptance. Furthermore, the quest for meaningful methods for the disclosure of the social responsibility of undertakings offers the accounting profession the opportunity to consider fully some of the social problems of the world as a whole in co-operation with other experts.