Social accounting grew up as a result of the desire to bring together in a meaningful and comprehensive manner all the available observed facts on the economic and financial activity of a nation. Three social accounting systems of flow have been developed during the last three decades. Each of these systems has been constructed separately and independently. The framework of each system is constructed to tackle specific aspects of the national economy. It is also designed in a manner, which helps in framing policies for future activity. The aim of this book is mainly to describe the anatomy of these three social accounting systems and compare their structures. Some attention is also given to a comparison of the systems in actual use by some industrially developed countries, including the centralized economies. The problem of integrating the three systems is also cursorily treated. The student of economics, and the economist in the service of industry, private or public, will obtain from this book a picture of the concepts and: definitions used in social accounting; the book also describes how each system is constructed, and which economic study or analysis it can best serve. Another valuable feature is the comparison the author makes of the national accounts system with the Russian "Natsional'ny Dokhod." In this far-reaching and complex work, the author has brought together the fruits of his very extensive studies into the social accounting methods of many nations, and he goes beyond the analysis of existing systems to suggest ways of tackling the problems of integrating the three main systems into one. Dr. Yanovsky is at present senior economist in the State Comptroller's Office in Israel. He studied economics in the Universities of Chicago and Manchester (where he obtained his doctorate at the Department of Economics and Social Studies in 1963). It was from a thesis he wrote while in Manchester that he drew the inspiration, and much of the material, for this book.

Social accounting grew up as a result of the desire to bring together in a meaningful and comprehensive manner all the available observed facts on the economic and financial activity of a nation. Three social accounting systems of flow have been developed during the last three decades. Each of these systems has been constructed separately and independently. The framework of each system is constructed to tackle specific aspects of the national economy. It is also designed in a manner, which helps in framing policies for future activity. The aim of this book is mainly to describe the anatomy of these three social accounting systems and compare their structures. Some attention is also given to a comparison of the systems in actual use by some industrially developed countries, including the centralized economies. The problem of integrating the three systems is also cursorily treated. The student of economics, and the economist in the service of industry, private or public, will obtain from this book a picture of the concepts and: definitions used in social accounting; the book also describes how each system is constructed, and which economic study or analysis it can best serve. Another valuable feature is the comparison the author makes of the national accounts system with the Russian "Natsional'ny Dokhod." In this far-reaching and complex work, the author has brought together the fruits of his very extensive studies into the social accounting methods of many nations, and he goes beyond the analysis of existing systems to suggest ways of tackling the problems of integrating the three main systems into one. Dr. Yanovsky is at present senior economist in the State Comptroller's Office in Israel. He studied economics in the Universities of Chicago and Manchester (where he obtained his doctorate at the Department of Economics and Social Studies in 1963). It was from a thesis he wrote while in Manchester that he drew the inspiration, and much of the material, for

Social Accounting Systems: Essays on the State of the Art contains essays prepared during a workshop aimed at the development and promulgation of objectives for future work on social accounting, and the making of recommendations to achieve them by evaluating existing demographic and time-based accounting models. The essays describe and evaluate the state of the art of extant empirically based approaches to social accounting. The book opens with an overview chapter that describes the organizations of the Workshop on Social Accounting Systems at which the essays were presented and discussed, the nature of the tasks assigned to authors, and the major themes of workshop discussions. This is followed by separate chapters on time-based social accounting systems and demographic accounting; how subjective social indicators can be related to social accounting systems; and general evaluations of the systems described in the previous chapters. This book will be primarily of interest to social scientists and statisticians concerned with the development and integration of national data systems and with social indicator analyses. They also will be germane to the interests of students of contemporary social change and the quality of life.

Providing a timely contribution to the ongoing questions surrounding topics which are by definition subject to varying stakeholder interpretations, this book addresses “the missing link” between theoretical CSR concepts and everyday management practice. It acts as a guide to awaken managers to the advantages of adopting a CSR “mindset” when developing sustainable business strategies. The book consists of three parts: 1) A theoretical realm which establishes the key concepts and rationale for the adoption of a sustainable CSR approach, 2) A practical realm which addresses putting CSR and sustainability into business practice, 3) An educational realm which proposes how to incorporate the concepts into teaching and training.

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

'Organizations and the Sustainability Mosaic is an inspired collection of papers by a distinguished group of scholars who have been thinking about these issues for many years. The editors have done an outstanding job of framing and focusing the discussion on a group of issues that will matter most as all businesses engage their sustainability challenges. Your thinking will be challenged, and rewarded, by the chapters of this book.' - James E. Post, Boston University, US The contributors to this book present research on crafting long-term ecological and societal solutions in order to achieve sustainability. The in-depth analyses explore the interactions among social, environmental, and development impacts of organizations at community, regional, national and global levels. In doing so they shed light on the way forward amidst the complexity of issues involved, referred to here as the sustainability mosaic.