사회관련회계의 체계화에 관한 연구

A Review on the Social Accounting

The growing concern on corporate accountability as well as the increase in information function of accounting leads to the expansion of disclosure. The concern on the corporate accountability accentuates the social accountability of corporations and requires the disclosure of corporate's social accounting information. This trend can be identified in the value-added accounting and social reporting in United Kingdom, the social balance sheet in Germany, and the corporate social accounting in U.S.A. This study investigates the theoretical background of social accounting for the development of social accounting in Korea. A business corporation is not an individual entity solely to promote individual wealth but a social entity to contribute for the development of social well-beings. The purpose of business entity includes social contribution as well as economic profit and the accounting should reflect expanded purposes of the corporation. The adoption of new social accounting system and expanded disclosure on the social activities of corporation are required to reflect this new functions of business corporations. The dual characteristics of business corporations, individual entity and social entity, can be reflected by social accounting system and expand­ed disclosure. It also enhance the usefulness of accounting information.