Munich Personal RePEc Archive

Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice

Kaya, Ugur and Yayla, Hilmi Erdogan (2007): Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice.

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Abstract

The purposes of this paper are to briefly review the past thirty-five years of social accounting literature and to examine social accounting practices within the choosen time period. Further, this paper contributes to the limited literature of researchs exploring social accounting literature and literature’s effect on social disclosures and corporate reporting. We use three time periods of Mathews (1997) as 1970-1980,1981-1990, 1991-1995 and adds one more period as 1995-2006 to undertake a general review of the literature within social and enviromental accounting. As concluded, we find that, in spite of growing interest for social accounting practices and literature, there are still major problems related social accounting practices that researchers may undertake.

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