Overview Teoritas Social Accounting and its application
Philosophical shift in organizational management entitasbisns undergoing changes from the classic to the management's view of modern management, especially in industrialized countries like the U.S. and Europe has given rise to a new orientation landscape of corporate responsibility. Classical Management outlook on corporate responsibility-oriented only to the owners of capital and creditors to achieve a maximum profit level has been shifted to the modern management concept, where the orientation of the company in achieving maximum profits need to be connected to the corporate social responsibility towards the balance between the demands of the owners of the company, needs of employees, customers, suppliers, the environment and the general public, because it provides an overview of modern management company to run operasionahiya must interact with the social environment and economic resources which are used by companies all from the social environment in which they operate. Therefore the company as a business organization must be able to respond to what is required by their social environment, so that business entities and social entities can interact and communicate with each other for the common good.
Along with the development of the management concepts, accountants apprentice also discuss how the issues of social responsibility can be adapted within the scope of accounting intern (Hines, 1988) so that the main objective of financial reporting to provide flow of information to shareholders and creditors to participate also shifted towards the trend the necessity of reporting companies are from outside the organization in order to provide the flow of information to some outsiders interested in the company.
Based on the description above can be understood that the basic idea underlying the need to develop social accounting internships internships (social accounting), in general is actually a demand for expansion of corporate responsibility. each. In itself, the issue of social accounting internship is not new, internship accounting experts have also done the analysis and the study of possible applications of social accounting internship in view, it's just social accounting internships are becoming less popular due to the possibility of utilizing companies in annual reports just as a report to the Shareholders and debtholders or as information for potential investors. constraints of social difficulty in the application of accounting internship, namely (1) the weakness of the social pressures that require corporate social responsibility,
Philosophical shift in organizational management entitasbisns undergoing changes from the classic to the management's view of modern management, especially in industrialized countries like the U.S. and Europe has given rise to a new orientation landscape of corporate responsibility. Classical Management outlook on corporate responsibility-oriented only to the owners of capital and creditors to achieve a maximum profit level has been shifted to the modern management concept, where the orientation of the company in achieving maximum profits need to be connected to the corporate social responsibility towards the balance between the demands of the owners of the company, needs of employees, customers, suppliers, the environment and the general public, because it provides an overview of modern management company to run operasionahiya must interact with the social environment and economic resources which are used by companies all from the social environment in which they operate. Therefore the company as a business organization must be able to respond to what is required by their social environment, so that business entities and social entities can interact and communicate with each other for the common good.
Along with the development of the management concepts, accountants apprentice also discuss how the issues of social responsibility can be adapted within the scope of accounting intern (Hines, 1988) so that the main objective of financial reporting to provide flow of information to shareholders and creditors to participate also shifted towards the trend the necessity of reporting companies are from outside the organization in order to provide the flow of information to some outsiders interested in the company.
Based on the description above can be understood that the basic idea underlying the need to develop social accounting internships internships (social accounting), in general is actually a demand for expansion of corporate responsibility. each. In itself, the issue of social accounting internship is not new, internship accounting experts have also done the analysis and the study of possible applications of social accounting internship in view, it's just social accounting internships are becoming less popular due to the possibility of utilizing companies in annual reports just as a report to the Shareholders and debtholders or as information for potential investors. constraints of social difficulty in the application of accounting internship, namely (1) the weakness of the social pressures that require corporate social responsibility,
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