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  • Qualitative Research

    Diunggah oleh

    Ahmad Zamri Osman
    11 tayangan7 halaman
    Auditing for different purposes: - social accounting - Environmental - SEA Gray et al (1997) social accounting is "the universe of all possible accountings" social audit, social responsibility accounting, corporate social reporting, values report, social statement, ethical audits.etc.

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    Auditing for different purposes: - social accounting - Environmental - SEA Gray et al (1997) social accounting is "the universe of all possible accountings" social audit, social responsibility accounting, corporate social reporting, values report, social statement, ethical audits.etc.

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    11 tayangan7 halaman

    Qualitative Research

    Diunggah oleh

    Ahmad Zamri Osman
    Auditing for different purposes: - social accounting - Environmental - SEA Gray et al (1997) social accounting is "the universe of all possible accountings" social audit, social responsibility accounting, corporate social reporting, values report, social statement, ethical audits.etc.

    Hak Cipta:

    Attribution Non-Commercial (BY-NC)
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 7

    Qualitative research: Auditing

    Different accounting/auditing for different purposes:


    Social accounting Environmental SEA

    Gray et al (1997) Social accounting is the universe of all possible accountings

    Social audit, social responsibility accounting, corporate social reporting, values report, social statement, ethical auditsetc. The problem of accounting entity, account and recipient

    Report for the consumption of

    Reports compiled by Internal participants External participants NGO report Environmental consultant

    Internal participants

    Social accounts Programme evaluation Performance indicator Compliance audit

    External participants

    Social reports (narrative, quantitative, financial) Mission statement Environmental report

    Social Audit Ltd Greenpeace Journalist External social audits

    Defining Stakeholder
    Stakeholder perspective Accountability perspective Polyvocal perspective

    SER and SERA (FR and auditing FR)


    AccountAbility GRI

    Voluntary adoption Managerial capture the oppressors & the oppressed Dialogical approach participatory

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