A General Theory of Social Impact Accounting: Materiality, Uncertainty and Empowerment
A General Theory of Social Impact Accounting: Materiality, Uncertainty and Empowerment
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社会影响力会计的一般理论：重要性、不确定性和赋权
DOI：
10.1080/19420676.2018.1452785
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发表时间：
2018
影响因子：
3
通讯作者：
A. Nicholls
中科院分区：
文献类型：
--
作者：
A. Nicholls
摘要本文认为，社会影响会计是不同于财务会计实践中的两个关键的重要性问题：其材料数据的不确定性，授权过程中建立的重要性。借鉴一些详细的实证分析，本文提出了一个新的社会影响会计的一般理论，认为成功的社会影响会计过程既给声音的服务用户，并产生更准确的性能数据。本文推进了对社会影响会计和更普遍的会计关键方法的研究。
ABSTRACT This paper argues that social impact accounting is different from financial accounting practice in terms of two key materiality issues: the uncertain nature of its material data; the empowering processes by which materiality is established. Drawing upon some detailed empirical analysis, this paper develops a new general theory of social impact accounting to suggest that successful social impact accounting processes both give voice to service users and produce more accurate performance data. The paper advances research in both social impact accounting and in critical approaches to accounting more generally.