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Introduction to Social Accounting and Audit and Its Benefits Zeynab Ghodmanan Zeynab [email protected] Islamic Azad University, Ali Abad Katoul Branch

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Introduction to Social Accounting and Audit and Its Benefits Zeynab Ghodmanan Zeynab Gh1994@Yahoo.Com Islamic Azad University, Ali Abad Katoul Branch International Journal of Accounting and Financial Management (IJAFM) Universal Research Group, (www.scholarism.net) ISSN: 2322-2107 Volume 35, 2019 Introduction to Social Accounting and Audit and its Benefits Zeynab Ghodmanan [email protected] Islamic Azad University, Ali Abad Katoul Branch Abstract- Social accounting and audit is a comprehensive triple bottom line planning and measurement method. Social accounting and audit uses quantitative analysis of planned and actual measurement, ratio analysis for comparing trends over time, and qualitative analysis of constant comparison using ‘coding’ and ‘categorizing’ in order that responses can be made and measured. Social accounting and audit is an internal organizational system that is managed by the organization and moderated by an external independent evaluator. The social accounting and auditing system includes the triple bottom line of: Commercial and financial – quantitative measurement is by regular data entry that is compared to quarterly and annual planned targets – a planned and actual method. Financial ratios are used to compare trends over time within the organization and comparisons with sector standards. Keywords: Social Accounting Audit, organization Introduction Social and community – measures internal and external none commercial planned objectives and operational methods through planned and actual accounting and through qualitative questions sets. Environmental and society – measure the commercial and none commercial performance of an organization's use of energy, waste and waste disposal, physical resources, and transport and communication 704 International Journal of Accounting and Financial Management (IJAFM) Universal Research Group, (www.scholarism.net) ISSN: 2322-2107 Volume 35, 2019 methods. During the 1970/80s co-operatives and social enterprise in the UK, Europe and USA started to use the term ‘Social Audit’ as a way of describing none financial measurement systems for commercial businesses. Social Audit Ltd, in the UK, undertook environmental assessments of companies who it considered to be high polluters. In Switzerland the co-operative supermarket chain Migros undertook special interest audits of specific issues it felt worthy of investigation and called these Social Audits. Social accounting (SA), in a narrow sense, can be defined as a “tool” of Corporate Social Responsibility: the identification and recording of an entity’s activities in terms of its social responsibility. In fact, it is a method by which any kind of entity seeks to place a value (positive or negative) on the impact its activities produce on people, on the environment, and on society as a whole. Therefore, SA is a useful means of documenting an entity’s achievements and building a historical record of its activities. In other terms, it records the social performance of the entity for a subsequent evaluation of it. This might look also at the way the different organizations use the resources at their disposal. In American the consultancy firm, Abt Associates, conducted a series of social audits incorporated into its annual reports. The social concerns addressed included "productivity, contribution to knowledge, employment security, fairness of employment opportunities, health, education and self-development, physical security, transportation, recreation, and environment". The social audits expressed Abt Associates performance in this areas in financial terms and thus aspired to determine the company's net social impact in balance sheet form. It wasn't until the late 1970s when Freer Spreckley developed an organizational social accounting and auditing system did Social Audit become an internal 705 International Journal of Accounting and Financial Management (IJAFM) Universal Research Group, (www.scholarism.net) ISSN: 2322-2107 Volume 35, 2019 organizational system used by management of the organization to understand its commercial, social and environmental performance and influence. The social accounting and auditing system also allowed for organizations to plan their social and environmental objectives with the same rigor they applied to planning their commercial objectives. Primary purpose Social Accounting (more strictly defined as Social Accounting and Audit) establishes a framework for ongoing monitoring, evaluation and accountability to stakeholders both internal and external to the organization. Social Accounting can help an organization to investigate its performance against social, environmental and economic objectives, and ensure that it is working in accordance with its values. In the private sector, social accounting is aligned with corporate social responsibility. The following are the key principles of the social accounting process according to the Social Audit Network (SAN), a network providing assistance to third sector or social economy organizations 704 throughout the UK and internationally. According to SAN, social accounting should be: Multi-perspective: encompassing the views of people and groups that are important to the organisation. Comprehensive: inclusive of all activities of an organisation. Comparative: able to be viewed in the light of other organisations and addressing the same issues within same organisation over time. 706 International Journal of Accounting and Financial Management (IJAFM) Universal Research Group, (www.scholarism.net) ISSN: 2322-2107 Volume 35, 2019 Regular: done on an ongoing basis at regular intervals. Verified: checked by people external to the organisation. Disclosed: readily available to others inside and outside of the organisation. SAN has identified three steps to Social Accounting and Audit, preceded by a Getting Ready stage preparing the organisation before embarking on the process. Getting ready: The organisation learns how Social Accounting works, what resources it requires, decides how the process will be managed; and makes an informed decision about whether to go forward. Often, this is done in conjunction with an orientation or a ‘taster session’ in which representatives of the organisation explore the process of social accounting. Step 1 Planning: In the first stage of Social Accounting, the organisation clarifies its mission, objectives and activities as well as its underpinning values. It also analyses its stakeholders through completing a ‘stakeholder map’. These exercises help the organisation to make explicit what it does, why and how it does it, and who it works with and whom it seeks to benefit. Step 2 Accounting: In this phase, an organisation decides the ‘scope’ or focus of the social accounts, especially if it will build a comprehensive picture over time. The organisation then sets up ways of collecting relevant information over a period of time to report on performance and impact against its values and its objectives, encompassing both quantitative and qualitative. The information is then brought together and analysed. Step 3 Reporting and auditing: The information that was collected, collated and analysed in Step 2 is brought together in a single document, which serves as a draft of the social accounts. People from outside the organisation (a Social Audit 707 International Journal of Accounting and Financial Management (IJAFM) Universal Research Group, (www.scholarism.net) ISSN: 2322-2107 Volume 35, 2019 Panel) then review this document to check that the report is based on information that has been properly gathered and interpreted. When the Panel is satisfied with the report and its findings, the organisation can make its report available to the stakeholders and wider public in full or as a shorter summary. Social Accounting and Audit is really about examining the ‘social, environmental and economic’ performance and impact of an organisation. There are a variety of key terms which are included in the glossary as part of the new, revised manual. Potential benefits As Social Accounting examines the social, environmental and economic performance and impact of an organisation, it can offer an organisation a method for obtaining a holistic and regular process of examining both how it is doing (performance) and what its effects are on people, communities, and the environment (impact). Customers, service users, or clients can be involved with the social accounting process and thereby feed their perspectives into the organisation’s planning and measurement process. These individuals or groups can also request / read social accounts to know more about organisation. Social Accounting can feed into strategic planning, as it offers an organisation the ability to systematically review its strengths and areas for improvement. Organisations have a great deal of flexibility within the framework. They may go through the process in different ways, and report on the process differently, tailoring it to fit their needs and requirements. An organisation 708 International Journal of Accounting and Financial Management (IJAFM) Universal Research Group, (www.scholarism.net) ISSN: 2322-2107 Volume 35, 2019 can choose to report on any indicators that it sees fit, thereby making it possible to fit many ‘proving and improving’ tools within the framework, including quality systems or indicators of impact that are required by purchasers, funders, or lenders. There is flexibility in the time scale for completing the process and in building up to a comprehensive set of accounts. The full process can be done in stages over two or more years if the organisation focuses on different aspects of its activities or objectives
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