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Types of social accounting

Types of social accounting. Social accounting can be divided into five general areas: National social income accounting Social auditing Financial social accounting in profit-oriented organisations Managerial social accounting in profit-oriented organisations

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Types of social accounting

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  1. Types of social accounting Social accounting can be divided into five general areas: National social income accounting Social auditing Financial social accounting in profit-oriented organisations Managerial social accounting in profit-oriented organisations Financial and/or managerial social accounting for non-profit organisations.

  2. Social progress Social indicators would include: National life expectancies Living conditions Levels of disease Nutritional levels Amount of crime Road deaths

  3. Planning, programming, budgeting systems (PPBS) PPBS works in four stages: Review organisational objectives. Identify programmes to achieve objectives. Identify and evaluate alternative ways of achieving each specific programme. On the basis of cost/benefit principles, select appropriate programme.

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