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• W2563631842 abstract "This study aims to describe the design of an effective conceptual model of social management accounting system for accountants to create better quality of social accounting data. Suggestions from literature show that there is a need for a conceptual framework for social management accounting (SMA) practices to be developed in order to create more accurate cost information of social expenditures to disclose social performance of sustainable development of firms. This study therefore designs a conceptual model for a social management accounting system (SMAS) utilizing social management accounting (SMA) practices to help in the cost identification and measurement of social impacts, while applying activity based costing (ABC) approaches for cost analysis and allocation where these costs are consumed. A SMAS would make it easier for accountants in preparing social data for incorporating in financial reporting to support external stakeholders, and public’s concerns. This study used qualitative research approaches to collect and analyse data to triangulate findings. This study is limited to the fifteen Australian non-service manufacturing companies those looking for way to incorporate social information in the sustainability reporting based on the requirements of GRI. This may therefore not relate to others. The results of the study indicate that companies are in early stage of developing their understanding of identification and measurement of social impacts. Companies are now looking for ways to accurately create social information, as well as changing to new management accounting practices for cost identification and measurement of social impacts. By having the designs of an effective conceptual model of a social management accounting system (SMAS), accountants create more accurate cost information of social impacts in financial reporting and external reporting purposes – sustainability reporting, corporate social responsibility (CSR) reporting, and GRI’s requirements." @default.
• W2563631842 created "2017-01-06" @default.
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• W2563631842 date "2014-01-01" @default.
• W2563631842 modified "2023-09-24" @default.
• W2563631842 title "An Effective Conceptual Model for Social Cost Identification and Measurement" @default.
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