Description
This paper provides one review of the social accounting literature of the last 25 years or so with particular attention
to the role played by Accounting, Organizations and Society (AOS) in its development. The principal theme of the essay
is that social accounting, at its best, is...
Description
The International Accounting Standards Board (IASB) and the Financial Accounting Standards
Board (FASB) recently published the final version of Chapter 1 of their joint Conceptual
Framework for Financial Reporting (IASB/FASB, 2010). In this article, we focus on two
of the key issues...