Social financial reporting in India: A case

Poorna Hegde · Jayne Fuglister

54 citations0/0 files storedThe International Journal of Accounting

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Corporate Social Responsibility Reporting Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

Social accounting in company annual reports within the framework of a socialistic pattern of industrial development is discussed. A public sector company (Steel Authority of India Limited) is examined with regard to the type, form, and content of social financial disclosures. Students are asked several questions about social accounting in India and in general. This case can be used in an Accounting Theory, Issues, or International course at the undergraduate or graduate level.

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References

1988Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract 1999Human Resource Accounting 1976Corporate social accounting 1975Corporate Social Accounting.1984Human Resource Accounting.

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