Template-type: ReDIF-Article 1.0
Author-Name: Zoltán Musinszki
Author-Email: stmusiz@uni-miskolc.hu
Author-Workplace-Name: University of Miskolc
Author-Name: Anita Demény
Author-Email: stanita@uni-miskolc.hu
Author-Workplace-Name: University of Miskolc
Title: Social Accounting - In the Wake of the Sustainability
Abstract: Not only the strenghthening of global competition and the acceleration of technological evolution, but also the social and governmental claims for sustainability draw up new challanges and expectations against the decision support and accounting, too. Whether would the decision support and accounting be able to perform these challanges and expectations nowadays? The aim of the authors is to present some segments of these changes to the reader by this study.
Classification-JEL: M49, Q56
Keywords: social accounting, cost system, sustainability, non-financial indicator, GRI
Pages: 26-40
Number: SI
Volume: 12
Year: 2016
File-URL: http://tmp.gtk.uni-miskolc.hu/volumes/2016/SI/TMP_2016_SI_03SI.pdf
File-Format: application/pdf
Handle: RePEc:mic:tmpjrn:v:12:y:2016:i:SI:p:26-40