Social accountability and its auditing |
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Authors: | Vassilios P Filios |
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Institution: | Aradou 16, Ano Ilissia, Athens, Greece |
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Abstract: | This paper contains an analytical review of most of the approaches to social accounting/auditing. The following approaches are briefly described and their usefulness is critically appraised: (i) The perceived reality approach. (ii) The cost or outlay approach. (iii) The benefit-cost approach. (iv) The programme-management approach. (v) The inventory approach—social process auditing. (vi) The state-interference approach. (vii) The social-goal-programming approach. |
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