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Contemporary Issues in Social Accounting

Audrey Paterson, Akira Yonekura, William Jackson, Darren Jubb

ISBN: 9781911396574 HBK; 9781911396550 PBK; 9781911396567 eBook


About this book | Table of contents | About the authors | Sample files | Online resources | Buy now
The field of social accounting and social responsibility of business has grown considerably in recent years in both the educational and professional context and has taken on an interdisciplinary aspect. This can be attributed to the numerous financial scandals and often ruthless activity of the corporate world in the pursuit of profit that demonstrate questionable ethical and moral behaviour from business and professional practice.

This important and timely new text introduces and explains the key ideas of accounting for society, the historical development of corporate social responsibility, accountability and ethics and their importance to everyday life. It then goes on to consider in detail:

  • What constitutes social accounting and why it’s important;
  • The applicability of social accounting and social responsibility in the private sector, public sector and third sectors;
  • Examples of critical issues when determining socially responsible investments, the role of tax in a fair society and global economy and ensuring professional integrity;
  • Further examples that demonstrate questionable ethical and moral behaviour from both business and professional practice are threaded throughout the book.
The book concludes with a discussion of the realities and myths of social accounting in relation to tomorrow’s accounting and society’s future. It will be an essential guide for students of business and accounting at all levels as well as a powerful reference resource for professional and managers in the financial and other business sectors.

Publication January 2018


Table of contents

Introduction; Ch 1. Accounting for Society; Ch 2. Accountability and Ethics; Ch 3. Historical development of corporate social responsibility and reporting; Section Two: Ch 4. Corporate Social Responsibility; Ch 5. Sustainability ;Ch 6. Socially Responsible Investment; Ch 7. Auditing for Social aspects: Section Three: Ch 8. Public sector; Ch 9. Third sector: Section Four: Ch 10. Tax Considerations; Links to chapters; Index

Table of contents

Introduction; Ch 1. Accounting for Society; Ch 2. Accountability and Ethics; Ch 3. Historical development of corporate social responsibility and reporting; Section Two: Ch 4. Corporate Social Responsibility; Ch 5. Sustainability ;Ch 6. Socially Responsible Investment; Ch 7. Auditing for Social aspects: Section Three: Ch 8. Public sector; Ch 9. Third sector: Section Four: Ch 10. Tax Considerations; Links to chapters; Index

About the authors

Audrey Paterson is an Associate Professor at Heriot-Watt University, a member of the Senate of the University and Director of Postgraduate Research in Accounting, Economics & Finance.
Akira Yonekura is currently an Assistant Professor at Heriot-Watt University, Director of Undergraduate Teaching Programmes for Accounting, Economics & Finance and a member of the Accounting for Society and the Environment (ASE) research network.

William (Bill) Jackson is an Associate Professor at Heriot-Watt University and Head of the Accounting subject group, having previously been Head of the Department of Accountancy, Economics and Finance, and Deputy Head of the School of Social Science.

Darren Jubb, Heriot-Watt University, UK

Table of contents

Introduction; Ch 1. Accounting for Society; Ch 2. Accountability and Ethics; Ch 3. Historical development of corporate social responsibility and reporting; Section Two: Ch 4. Corporate Social Responsibility; Ch 5. Sustainability ;Ch 6. Socially Responsible Investment; Ch 7. Auditing for Social aspects: Section Three: Ch 8. Public sector; Ch 9. Third sector: Section Four: Ch 10. Tax Considerations; Links to chapters; Index

About the authors

Audrey Paterson is an Associate Professor at Heriot-Watt University, a member of the Senate of the University and Director of Postgraduate Research in Accounting, Economics & Finance.
Akira Yonekura is currently an Assistant Professor at Heriot-Watt University, Director of Undergraduate Teaching Programmes for Accounting, Economics & Finance and a member of the Accounting for Society and the Environment (ASE) research network.

William (Bill) Jackson is an Associate Professor at Heriot-Watt University and Head of the Accounting subject group, having previously been Head of the Department of Accountancy, Economics and Finance, and Deputy Head of the School of Social Science.

Darren Jubb, Heriot-Watt University, UK

Sample files

Contents, preface, copyright.pdf
Chapter 1.pdf
Chapter 2.pdf
Chapter 3.pdf
Chapter 4.pdf
Chapter 5.pdf
Chapter 6.pdf
Chapter 7.pdf
Chapter 8.pdf
Chapter 9.pdf
Chapter 10.pdf
Chapter 11.pdf
Chapter 12.pdf
Chapter 13.pdf

Table of contents

Introduction; Ch 1. Accounting for Society; Ch 2. Accountability and Ethics; Ch 3. Historical development of corporate social responsibility and reporting; Section Two: Ch 4. Corporate Social Responsibility; Ch 5. Sustainability ;Ch 6. Socially Responsible Investment; Ch 7. Auditing for Social aspects: Section Three: Ch 8. Public sector; Ch 9. Third sector: Section Four: Ch 10. Tax Considerations; Links to chapters; Index

About the authors

Audrey Paterson is an Associate Professor at Heriot-Watt University, a member of the Senate of the University and Director of Postgraduate Research in Accounting, Economics & Finance.
Akira Yonekura is currently an Assistant Professor at Heriot-Watt University, Director of Undergraduate Teaching Programmes for Accounting, Economics & Finance and a member of the Accounting for Society and the Environment (ASE) research network.

William (Bill) Jackson is an Associate Professor at Heriot-Watt University and Head of the Accounting subject group, having previously been Head of the Department of Accountancy, Economics and Finance, and Deputy Head of the School of Social Science.

Darren Jubb, Heriot-Watt University, UK

Sample files

Contents, preface, copyright.pdf
Chapter 1.pdf
Chapter 2.pdf
Chapter 3.pdf
Chapter 4.pdf
Chapter 5.pdf
Chapter 6.pdf
Chapter 7.pdf
Chapter 8.pdf
Chapter 9.pdf
Chapter 10.pdf
Chapter 11.pdf
Chapter 12.pdf
Chapter 13.pdf

Online resources

Multiple Choice Questions
Chapter 2 - Accounting, Ethics and the Business World

Chapter 3 - Historical Development of Corporate Social Responsibility and Reporting

Chapter 4 - Corporate Social Responsibility

Chapter 5 - Social Accounting and Sustainability

Chapter 6 - SRI

Chapter 7 - Auditing for Social Aspects

Chapter 8 - Social Accounting and Public-Sector Organisations

Chapter 9 - Social Accounting and Third Sector Organisations

Chapter 10 - Cooperatives and family business

Chapter 11 - Tax and Social Accounting

Chapter 12 - Tomorrow’s Accounting and Society’s Future

Multiple Choice Solutions
Chapter 2 - Accounting, Ethics and the Business World

Chapter 3 - History and dynamics of CSR

Chapter 4 - Corporate Social Responsibility

Chapter 5 - Social Accounting and Sustainability

Chapter 6 - SRI

Chapter 7 - Auditing for social aspects

Chapter 8 - Social Accounting and Public-Sector Organisations

Chapter 9 - Social Accounting and Third Sector Organisations

Chapter 10 - Cooperatives and family business

Chapter 11 - Tax and Social Accounting

Chapter 12 - Tomorrow’s Accounting and Society’s Future

PowerPoint Slides
Chapter 1 - Contemporary Issues in Social Accounting

Chapter 2 - Accounting, Ethics and the Business World

Chapter 3 - Historical Development of Corporate Social Responsibility and Reporting

Chapter 4 - Corporate Social Responsibility


Chapter 5 - Social Accounting and Sustainability

Chapter 6 - Socially Responsible Investment

Chapter 7 - Auditing for Social Aspects

Chapter 8 - Social Accounting and Public-Sector Organisations

Chapter 9 - Social Accounting and Third Sector Organisations

Chapter 10 - Cooperatives and family businesses

Chapter 11 - Tax and Social Accounting

Chapter 12 - Tomorrow’s Accounting and Society’s Future

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