Societal accounting
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Word Count
57,500 words, Guess
Page Count
230 pages
Identifiers
- Open LibraryOL5115257M
- ISBN-100043302424
- ISBN-139780043302422
- Goodreads3468989
- Library of Congress Control Number74188098
and 1 more
- Better World Books9780043302422
Classifications
- DDC339.2
- LCCHF5635 .G213 1974
- LCCHN60
Description
The author argues that classical accounting theory is based on a mistaken premise because it fails to consider social betterment. The book considers earlier accounting theoreticians opinions on the objectives of the accounting process, and seeks to apply these to the national income accounting systems of various societies. It then discusses the attempts which have been made to measure and compare national welfare, and considers how far such techniques are applicable at the level of the individual enterprise, and how its organisation and the form of its accounts could be made to reflect social realities.
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