Accounting--A Social Institution
Editorial Reviews
Review
“An extremely thought-provoking proposal to present a unified theory for measuring the profit and nonprofit sectors. A systematic multidisciplinary (financial accounting, microeconomics, social science) perspective is offered as a solution to make accounting reports more informative to decision makers as they allocate resources for the betterment of society. Three authoritative practitioners provide an excellent blend of theory and practice, although their writing is dense at times. They delineate the need to change rather than revise our social system to eliminate the dichotomy between the rights of the individual, particularly the disadvantaged, and the collective society. The book consists of nine extensively footnoted chapters and a short but excellent bibliography. Chapter 3 is an outstanding review of societal history of dealing with the disadvantaged. Chapter 2 provides the organizational and societal models underpinning their theory. Chapter 8 presents the empirical application of the model which could benefit from some insights from management accounting. Required acquisition in the area of social accounting for any academic library.”–Choice
Book Description
This book attempts what for many in the accounting profession has been the impossible: a unified accounting system for measuring and reporting the performance of human service organizations as well as firms in the profit sector. By providing an interdisciplinary approach, stakeholders are better able to understand the gestalt of an organization and evaluate its effectiveness in achieving its mission. It shifts emphasis within human service organizations toward outcomes, thereby leading to change in behavior and attitude among management, staff, funders, the general public, and the consumer-client. It also provides a framework from which to address current social issues, and helps formulate an economic answer to social issues that is easily recognized and is in conformity with societal goals.
Accounting--A Social Institution
Accounting--A Social Institution,Julius Cherny,Arlene R. Gordon,Richard J.L. Herson,Quorum Books,089930690X,Accounting (General),Accounting - General,Business / Economics / Finance,Business/Economics,Evaluation,Human Services Evaluation,Human services,Social accounting,Business & Economics / Accounting / General
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